شناسایی عوامل مؤثر بر مسمومیت مالی و طراحی الگوی پارادایم مسمومیت مالی مبتنی بر تحلیل داده بنیاد

محورهای موضوعی : دانش سرمایه‌گذاری

سعید کریمی پور سریزدی ¹ (دانشجوی دکترای تخصصی حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران .)
سینا خردیار ² (استادیار،گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران)
سید رضا سید نژاد فهیم ³ (استادیار گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.)
فرزین فرحبد ⁴ (استادیار گروه مدیریت دولتی، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.)

تاریخ دریافت : 1399/06/22 تاریخ پذیرش : 1399/10/13 تاریخ انتشار : 1402/04/01

کلید واژه: روانشناسی, سرطان شناسی, مالی درمانی, مسمومیت مالی, حسابداری ذهنی,

چکیده مقاله :

مسمومیت مالی، موجب به‌خطر ‌انداختن سلامت فردی، اجتماعی و تحمیل هزینه‌های هنگفت بر اشخاص و دولت‌ها می‌شود. هدف این پژوهش شناسایی عوامل ایجاد و تشدید مسمومیت مالی از طریق استفاده از رویکردهای مالی‌درمانی و حسابداری ذهنی است. روش پژوهش، نظریه داده بنیاد و نمونه‌گیری نظری در سال‌های 1398 و 1399 می باشد. منابع جمع آوری اطلاعات از طریق مصاحبه عمیق و نیمه ساختار یافته، مشاهده، تجارب شخصی، خاطرات پاسخ‌دهندگان، ادبیات موجود و تأملات شخصی پژوهشگر می باشد. برازش کیفی مدل، از طریق روش بازبینی مشاور کیفی غیرمشارکت‌کننده، بازبینی خبرگان پژوهش و تکنیک تثلیث انجام گردید و نتایج درقالب الگوی پارادایم مسمومیت مالی به‌روش تحلیل داده بنیاد با درنظر گرفتن شرایط علّی (مشکلات مالی در درمان سرطان)، شرایط مداخله‌گر (عامل بیمه درمانی، مرحله سرطان، افزایش بدهی‌های درمان و ....)، بستر پدیده (مانی گرام نامتوازن، اختلالات پولی و ...) و پیامدها (تحت تأثیرقراردادن نتایج پزشکی، ورشکستگی و ...) شکل گرفت.

چکیده انگلیسی:

Financial toxicity endangers the personal and social health of individuals and imposes enormous costs on individuals and governments. So far, financial toxicity has only been studied in the medical sciences. The purpose of this study is to to investigate and develop general principles for identifying the factors that create and exacerbate financial toxicity, financial therapy and mental accounting approaches. The research method is grounded theory and from theoretical sampling to saturation stage in 2019 and 2020 has been used. Data collection sources were conducted through in-depth and semi-structured interviews, participatory and non-participatory observation, personal experiences, respondents' memories, existing literature, and the researcher's personal reflections. To fit the model qualitatively, three methods of peer-debriefing, member checking, and triangulation techniques were used and the results in the form of financial toxicity paradigm model by data analysis method of the foundation taking into account causal conditions (financial problems In cancer treatment), intervening conditions (health insurance agent, cancer stage, clinical features, increase in treatment debts, family dimension, etc.), context of the phenomenon (incorrect classification, unbalanced monogram, monetary disorders and abnormal genogram Consequences (decreased quality of life, affected by medical outcomes, job loss, divorce, bankruptcy, mortality and increased distress among survivors) were formed.

منابع و مأخذ:

• Amir Z, Wilson K, Hennings J, et al. (2012(. The meaning of cancer: Implications for family finances and consequent impact on lifestyle,activities, roles and relationships.Psycho-Oncology;21:1167-74


• APA (American Psychological Association). (2014). Stress in America™­­survey


• Archuleta, K. L, Burr, E. A, Dale, A. K, Canale, A., Danford, D, Rasure, E, Nelson, J, Williams, K., Schindler, K., Coffman, B., &Horwitz, E. (2012). What is Financial Therapy? Discovering Mechanisms and Aspects of an Emerging Field. Journal of Financial Therapy, 3(2)9.


• Bestvina CM, Zullig LL, Rushing C, et al. (2014). Patient-oncologist cost com- munication, financial distress, and medication adherence. J Oncol Pract.; 10(3):162-167


• Alan, Bell.Emma. (2011). Business Research Methods. Third edition. Oxford University Press. ISBN 978–0–19–958340–9.p 577


• Campbell D.J MSc, Manns B.J MD et al. (2016).Development of a conceptual framework for understandingfinancial barriers to care among patients with cardiovascularrelated chronic disease: a protocol for a qualitative (grounded theory) study; 4(2): 304–308.


• Carrera PM, Kantarjian HM, Blinder VS, (2018). The financial burden and distress of patients with cancer: understanding and stepping-up action on the financial toxicity of cancer treatment, CA Cancer J. Clin. 68 153–165.


• Christopher J. Longo, Margaret Fitch, Michel Grignon, et al. (2015) Understanding the full breadth of cancer-related patient costs in Ontario: a qualitative exploration,


• Christopher J. Longo, Margaret Fitch, Michel Grignon, et al. (2015) Understanding the full breadth of cancer-related patient costs in Ontario: a qualitative exploration.


• Churchill, G. A, & Moschis, G. P. (1979). Television and interpersonal influences on adolescent consumer learning. Journal of Consumer Research, 6, 23-35.


• Clarke, M. D., Heaton, M. B., Israelsen, C. L., & Eggett, D. L. (2005). The acquisition of family financial roles and responsibilities. Family and Consumer Sciences Research Journal, 33, 321-340.


• Corbin, J., & Strauss, A. (2008). Basics of qualitative research: Techniques and procedures for developing grounded theory (3rd Ed.). Thousand Oaks, CA, US: Sage Publications, Inc.Thaler, R.


• David J.T. Campbell MD MSc, Braden J. Manns MD et al. (2016). Development of a conceptual framework for understanding financial barriers to care among patients with cardiovascularrelated chronic disease: a protocol for a qualitative (grounded theory) study: 4(2): 304–308


• de Souza, J. A., Yap, B. J., Wroblewski, M. S., Blinder, V., Araujo, F. S., Hlubocky, F. J., Cella, D. (2017). Measuring financial toxicity as a clinically relevant patient- reported outcomes: The validation of the COmprehensive Score for financial Toxicity (COST). Cancer, 123, 476- 484. doi:10.1002/cncr.30369


• De Souza. J.A., Grogan.R, Aschebrook-Kilfoy.B. (2016). Financial Toxicity in Thyroid Cancer—an Analysis From the North American Thyroid Cancer Survivorship Study. March 15. Volume 94, Issue 4, Page 960


• Ahmet Emre, (2018). The issue of financial toxicity in the management of chronic myeloid leukemia with blast crisis, Journal of Medical Economics, DOI:10.1080/13696998.2018.1467919


• Gordon G.L., Walker S.M., Mervin M.C., Lowe A., Smith D.P., Gardiner R.A. & Chambers, S.K, (2017).Financial toxicity: a potential side effect of prostate cancer treatment among Australian men, European Journal of Cancer Care 26, e12392, doi: 10.1111/ecc.12392


• Hamilton JG, Wu LM, Austin JE, Valdimarsdottir H, Basmajian K, Vu A et al. (2013). Economic survivorship stress is associated with poor health-related quality of life among distressed survivors of hematopoietic stem cell transplantation. Psychooncology; 22: 911–921.


• Howard DH, Molinari NA, Thorpe KE. (2004). National estimates of medical costs incurred by nonelderly cancer patients. Cancer; 100:883-91.


• Khera N, Chang Y-H, Hashmi S, Slack J, Beebe T, Roy V et al. (2014). Financial burden in recipients of allogeneic hematopoietic cell transplantation. Biol Blood Marrow Transplant; 20: 1375–1381.


• Kim, W., McNulty, J., Chang, Y. et al. (2015). Financial burden after allogeneic hematopoietic cell transplantation: a qualitative analysis from the patient’s perspective. Bone Marrow Transplant 50, 1259–1261 doi:10.1038/bmt .2015.128


• Klontz, Bradley T. Britt, Sonya L. Archuleta, Kristy L. (2015), Financial Therapy (Theory, Research, and Practice).Springer Cham Heidelberg New York Dordrecht London.


• Lentz R, Benson AB, and Kircher S. (2019). Financial toxicity in cancer care: Prevalence, causes, consequences, and reduction strategies. J Surg Oncol. https://doi.org/10.1002/jso.25374


• Margaret I, Huh. Warner K, (2018). Financial toxicity – An overlooked side effect, Gynecologic Oncology 150 3–6, published by Elsevier Inc.


• Mailankody S, Prasad V. (2015( .Five years of cancer drug approvals: Innovation, efficacy, and costs. Jama Oncol. 1(4):539–540.


• Mansell, R., & Purssell, E. (2018). Treatment abandonment in children with cancer in sub-Saharan Africa: Systemic literature review and meta-analysis. Journal of Advanced Nursing, 74, 800-808.


• McGoldrick, Monica. Gerson, Randy. Shellenberger, Sylvia. (2008). Genograms: Assessment and Intervention. W. W. Norton & Company; Third edition. ISBN: 0393705099


• Mental Accounting Matters. (1999(. Journal of Behavioral Decision Making.12, pp.183-206.


• National Cancer Institute. (2017). Financial toxicity (financial distress) and cancer treatment.Available at:www.cancer.gov/about cancer/managingcare/track-care-costs/financial-toxicity-pdq.Accessed November 14


• Nelson, R.J.,Smith, T. E.,Shelton, V. M.,&Richards, K. V.(2015).Three Interventions for Financial Therapy:Fostering an Examination of Financial Behaviors and Beliefs.Journal of Financial Therapy,6(1)four


• Norvilitis, J. M., Merwin, M. M., Osberg, T. M., Roehling, P. V., Young, P., & Kamas, M. M. (2006). Personality factors, money attitudes, financial knowledge and credit-card debt in college students. Journal of Consumer Affairs, 35, 213-240.


• Pangestu & Karnadi, (2018). Financial toxicity in Indonesian cancer patients &survivors: How it affects risk attitude, Cogent Medicine, 5:1525887


• Sheila Judge, Kneipp. Shawn M, (2019). A Conceptual Model of Financial Toxicity in Pediatric Oncology, Journal of Pediatric Oncology Nursing, Vol. 36(1) 6–16


• L.E, Davidson. N.E, Wollins. D.S, et al. (2016). Updating the American Society of Clinical Oncology Value Framework: revisions and reflections in response to comments received, J. Clin. Oncol. 24; 2925–2934.


• Veena, yezefski. Todd, Schwemm. Ann, Lentz. Michelle, Hone. Katie. (2017). Patient assistance programs: a valuable, yet imperfect, way to ease the financial toxicity of cancer care, Seminars in Hematology, Published by Elsevier Inc.


• Grant H, Gilligan. Adrienne M, Roe. Denise J. (2018). Death or debt? National estimates of financial toxicity in persons with newly diagnosed cancer, The American Journal of Medicine, doi: 10.1016 / j. amjmed.2018.05.020


• Smith A,Casilla-Lennon MM, Choi SK, Deal AM, Bensen JT, Narang G, Filippou P, McCormick B, Pruthi R, Wallen E, Tan HJ, Woods M, Nielsen M. (2017).Financial Toxicity among Patients with Bladder Cancer: Reasons for Delay in Care and Effect on Quality of Life. May 12-16.


• Strauss, A., and Corbin, J. M. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory. Thousand Oaks, CA: Sage.


• Thaler, R. (2009), Nudge: Improving Decisions about Health, Wealth, and Happiness, Penguin Books.


• Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral Decision Making, 12(3), 183–206.


• Watts, C., & Shrader, E. (1998). How to do (or not to do)…The genogram: a new research tool to document patterns of decision-making, conflict, and vulnerability within Health Policy and Planning, 13(4), 459-464.


• Wuest, J. (1995). Feminist grounded theory: An exploration of the congruency and tensions between two traditions in knowledge discovery. Qualitative Health Research, 5(1), 125-137.


• Yousuf Zafar.s, (2016). Financial Toxicity of Cancer Care: It is Time to Intervene, oxford, JNCI J Natl Cancer Inst, Vol.108, No.5


• Zafar SY, Peppercorn JM, Schrag D, et al.(2013). The financial toxicity of cancer treatment: a pilot study assessing out of pocket expenses and the insured cancer patient's experience. Oncologist; 18(4):381