Presenting a model to identify factors affecting financial reporting quality in the public sector (Study case, healthcare department)
Subject Areas :Mohammad Hadi Hosseini Sarani 1 , مهدی دسینه 2 , Hamid Rostami Jaz 3
1 - Ph.D. Student of Accounting, Department of Accounting, Gheshm Branch, Islamic Azad University, Gheshm, Iran
2 - Assistant Professor of Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
3 - Assistant Professor of Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Keywords: financial reporting quality, healthcare, information, individual group, and organizational components,
Abstract :
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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