Volume 20, Issue 1 (April_May 2016)                   2016, 20(1): 55-47 | Back to browse issues page

XML Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Bastani P, Abolhallaje M, Sadeghi A. Experts’ analysis of the improvement spaces of the first phase of reform in health system financial management: A qualitative study . Journal of Inflammatory Diseases. 2016; 20 (1) :55-47
URL: http://journal.qums.ac.ir/article-1-1985-en.html
1- , bastanip@sums.ac.ir
Abstract:   (5428 Views)

  Background: Health financial reforms began in 2005 through four phases in order to achieve the maximum efficiency and effectiveness in this sector. The first phase was accrual accounting implementation instead of cash method.

  Objective: The aim of this study was to determine the most important improvement spaces of the first phase of reform in financial management (accrual accounting) in the viewpoints of financial experts employed in middle and operational levels of Universities of Medical Sciences.

  Methods: This qualitative study was conducted in Universities of Medical Sciences in 2013 using non-probability sampling method (snowball). Saturation was achieved only after 25 semi-structured interviews. Data were analyzed using content analysis by Kruger model.

  Findings: Seven areas of improvement including staffs, managers, information system, organizational culture, structure, process, and financial were identified as main themes. Each theme contained several sub-themes.

  Conclusion: Attempts and planning should be considered by decision makers in order to improve modifiable determinants through practical mechanisms in the first phase of health system financial management.

 

Full-Text [PDF 295 kb]   (2055 Downloads)    
Type of Study: Research | Subject: Health Care Management

Add your comments about this article : Your username or Email:
CAPTCHA

Send email to the article author


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 CC BY-NC 4.0 | Journal of Inflammatory Diseases

Designed & Developed by : Yektaweb