ارائه الگوی شناسایی عوامل اثرگذار بر کیفیت گزارشگری مالی در بخش عمومی (مورد مطالعه بخش بهداشت و درمان)
محورهای موضوعی : حسابداری مالی و حسابرسیمحمد هادی حسینی سارانی 1 , مهدی دسینه 2 , حمید رستمی جاز 3
1 - دانشجوی دکتری گروه حسابداری، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران
2 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران
3 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران
کلید واژه: کیفیت گزارشگری مالی, بهداشت و درمان, اطلاعات, مؤلفه‌های فردی, گروهی و سازمانی,
چکیده مقاله :
این مقاله با هدف ارائه الگوی عوامل اثرگذار بر کیفیت گزارشگری مالی در بخش عمومی با تمرکز بر بخش بهداشت و درمان صورت گرفته است. این مطالعه از نوع ترکیبی از پژوهش‌های کاربردی و توسعه‌ای است و جامعه آماری آن شامل خبرگان دانشگاهی و حرفه‌ای است. نتایج روش الگوسازی ساختاری-تفسیری نشان داد که شاخص‌های مؤلفه فردی، گروهی و سازمانی، به ترتیب، در چهار، یک و شش سطح قرار گرفتند. همچنین، شواهد بدست آمده از روش تحلیل شبکه‌ای فازی حکایت از آن دارد که سه مؤلفه فردی، گروهی و سازمانی به گونه کلی با یکدیگر ارتباط داشته و هیچ کدام بر دیگری برتری ندارد. افزون‌بر این، شواهد این بخش نشان داد که از دید نخبگان در مورد مؤلفه فردی، شاخص صلاحیت و شایستگی مدیر مالی، در مورد مؤلفه گروهی، شاخص حس مشورت‌پذیری در بین کارکنان حسابداری بیمارستان و در مورد مؤلفه سازمانی، شاخص میزان وابستگی منابع مالی بیمارستان به بودجه اختصاصی مهم‌ترین شاخص‌ها بوده‌اند. شواهد تحقیق حاضر برای نهادهای متولی قانون‌گذاری برای حسابداری بخش عمومی و همین‌طور وزارت بهداشت، درمان و آموزش پزشکی جهت ارتقای کیفیت گزارشگری مالی سازمان‌های وابسته به خود مفید خواهد بود.
The purpose of this article is to present a model of factors affecting financial reporting quality in the public sector, with a focus on the healthcare sector. The research involved in this study is a combination of application research and development research, in which the statistical population includes professional and university experts. The structural-interpretive modeling method results demonstrated that individual, group, and organizational components indicators were placed at four, one, and six levels, respectively. Furthermore, the results obtained through the method of fuzzy network analysis illustrate that generally, the three components of individual, group, and organization have connections to one another, with none being superior to the others. Additionally, this section's findings indicate that from the experts' perspective, regarding the individual component, the index of " Financial manager qualification and competency", regarding the group component, the index of " A sense of consultation among the hospital's accounting staff " and for the organizational component, the index of " An indication of the dependency of the hospital's financial resources on the dedicated budget" were the most significant indicators. The findings of the current research will be beneficial for institutions in charge of legislation for accounting in the public sector and the Ministry of Healthcare and Medical Education to enhance the financial reporting quality of their affiliated organizations.
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