The role of the management accounting system of Iranian healthcare organizations in the management and control of the COVID-19 pandemic

Rezaei, Gholamreza; Zeraatgari, Ramin; SadeghzadehMaharluie, Mohammad; Nasseri, Ahmad

doi:10.1080/20479700.2022.2108744

Cited by 4 publications

(3 citation statements)

References 29 publications

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“…This response rate is similar to and even better than those reported in other management accounting and performance assessment surveys [e.g. Rezaei et al. (2022) ].…”

Section: Methodssupporting

confidence: 85%

“…Intra-organizational information is information that is prepared and reported by the management accounting unit for internal users ( Namazi and Rezaei, 2023 ). The management accounting unit in the treatment system of each country is responsible for preparing and providing information to control and manage diseases and treatment (as part of intra-organizational information) ( Rezaei et al. , 2022 ).…”

Section: Introductionmentioning

confidence: 99%

“…This system is a tool to improve managerial insight into organizational performance ( Tawse and Tabesh, 2023 ) and evaluates performance based on four perspectives: financial, patients and society, learning and development, and intra-organizational processes ( Kaplan and Norton, 1992 ; 2006 ; Kaplan et al. , 2001 ; Rezaei et al. , 2022 ).…”

Section: Introductionmentioning

confidence: 99%

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Assessing midwifery services in Iran via the balanced scorecard framework

Rezaei,

SadeghzadehMaharluie,

Ebrahimi

et al. 2023

Health Policy and Planning

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This study investigates the impact of intra-organizational information, midwifes’ job satisfaction, and performance assessment on midwifes’ services quality. The questions are empirically tested with survey data obtained from 276 midwives, specialist doctors, and nurses and mothers who recently gave birth in a cross-section of Iranian public healthcare organizations. The results from a structural equation model suggest that improved performance assessment system leads to higher the midwifes’ services quality. In addition, the results indicate that midwifes’ job satisfaction and intra-organizational information increases the midwifes’ services quality, both directly and indirectly, through the mediating effect of performance assessment system. Our study contributes to the growing research exploring the interface between accounting and health issue by recognizing the importance of performance assessment system of midwifery services via balanced scorecard framework for understanding midwifes’ services quality.

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“…This response rate is similar to and even better than those reported in other management accounting and performance assessment surveys [e.g. Rezaei et al. (2022) ].…”

Section: Methodssupporting

confidence: 85%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Assessing midwifery services in Iran via the balanced scorecard framework

Rezaei,

SadeghzadehMaharluie,

Ebrahimi

et al. 2023

Health Policy and Planning

Self Cite

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Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack

Namazi

Rezaei

2023

Accounting Forum

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Physicians' hybridisation with accounting in public hospitals

Gago‐Rodríguez,

Ferreira‐da‐Silva,

Fernandez‐Feijoo

2024

Accounting & Finance

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Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce resources. This paper examines the intersection between accounting and medical practice, taking into account both the competing logics and the two prevailing models of medical practice. We develop a theoretical framework to understand how these crises, and potential future crises, influence the hybridisation of medical practice with accounting principles.

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The role of the management accounting system of Iranian healthcare organizations in the management and control of the COVID-19 pandemic

Cited by 4 publications

References 29 publications

Assessing midwifery services in Iran via the balanced scorecard framework

Assessing midwifery services in Iran via the balanced scorecard framework

Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack

Physicians' hybridisation with accounting in public hospitals

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