Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

Mehrolhasani, Mohammad Hossein; Emami, Mozhgan

doi:10.15171/ijhpm.2013.57

Cited by 6 publications

(12 citation statements)

References 13 publications

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“…To obtain the given objective, it is necessary that the change be planned, designed and managed effectively and efficiently; in other words, organizational change strategies in different aspects of “structure, technology, duties and processes, manpower (decision-makers, executors and change supporters) and social, political, legal and economic variables” must be employed proportional to the occurred changes and status quo of the country ( Rajput, Singh, & Singh, 2012 ). Employing organizational change theories and models including Kurt Lewin’s theory, Culture-Excellence model developed by Peters and Waterman and Kanter, and Processual approach by Pettigrew researchers developed a framework to help managers plan, monitor and evaluate changes andenable them to respond quickly to environmental fluctuations and to predict the changing patterns in the organization ( Mehrolhassani & Emami, 2013 ). Undoubtedly, MOHME faces some challenges while implementing such changes; investigating these challenges, a better field can be provided to develop this system in health sector.…”

Section: Introductionmentioning

confidence: 99%

Implementation Status of Accrual Accounting System in Health Sector

Mehrolhassani¹,

Khayatzadeh‐Mahani²,

Emami³

2014

GJHS

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Introduction:Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them.Methods:The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used.Results:Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint).Conclusions:Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

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Section: Introductionmentioning

confidence: 99%

Implementation Status of Accrual Accounting System in Health Sector

Mehrolhassani¹,

Khayatzadeh‐Mahani²,

Emami³

2014

GJHS

Self Cite

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“…The accrual accounting basis as a basis for financial reporting and recording of transactions in business books has become a movement in the public sector over the past 20 years (Mehrolhassani and Emami, 2013). It is strongly connected with the system of new public management (NPM) which brings accounting reforms in public bureaucracies, introducing performance measurement and managerial control procedures in public sector entities (Eriotis, Stamatiadis and Vasiliou, 2011).…”

Section: Ivana Dražić Lutilsky Berislav žMuk and Martina Dragijamentioning

confidence: 99%

“…But from the available data in 2011, it is evident that Ireland (Connolly and Hyndman, 2011), France, Germany, Romania, Sweden, Portugal, Spain, Greece, Italy and Cyprus have also made considerable efforts to introduce the accrual accounting basis at the national level (FEE, 2011). It is also necessary to mention Australia and Canada, which are considered to be the most developed countries in the usage of the accrual accounting basis not only for financial reporting but also for budgeting purposes at all levels of government (Mehrolhassani and Emami, 2013 have introduced the DRG methodology at the sectoral level for paying public health services provided by public hospitals (Polyzos et al, 2013;Christensen, Laegreid and Stigen, 2004;Pettersen, 2001;Helmig and Lapsley, 2001;SanchezMartinez et al, 2006). But in some countries like Ireland, Germany, France, Finland and UK, it was also introduced at the institutional level (O'Reilly et al, 2012).…”

Section: Ivana Dražić Lutilsky Berislav žMuk and Martina Dragijamentioning

confidence: 99%

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Lutilsky

Žmuk

Dragija

2016

CES

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The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals.In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual Croatian Economic Survey : Vol. 18 : No. 2 : December 2016 : pp. 5-38 basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals. Ivana Dražić Lutilsky

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“…7 Penelitian Mehrolhassani dan Emami, menjelaskan model manajemen perubahan yaitu model Kurt Lewin, mampu menjelaskan reformasi sistim akuntansi dalam sektor kesehatan yang dilakukan di sebuah Universitas di Iran. 8 Selain itu, proses transformasi organisasi yang merupakan salah satu pendekatan manajemen perubahan organisasi dalam penelitian Rondonuwu dan Trisnantoro berhasil mengeskplorasi perubahan pola keuangan RS Jiwa di Provinsi NTB. 9 Penelitian ini bertujuan untuk mengeksplorasi manajemen perubahan Dinas Kesehatan dalam revitalisasi Puskesmas di Kabupaten Sumedang.…”

Section: Pendahuluanunclassified

Manajemen Perubahan Organisasi Puskesmas dalam Revitalisasi Puskesmas di Kabupaten Sumedang

triana¹,

Setiawati²,

Desy³

et al. 2016

jsk

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Revitalisasi Puskesmas merupakan upaya Kementerian Kesehatan RI untuk meningkatkan kinerja Puskesmas melalui berbagai perubahan dalam penyelenggaraan Puskesmas. Perubahan-perubahan tersebut sejalan dengan semangat reformasi pembangunan khususnya reformasi otonomi daerah. Penelitian ini bertujuan untuk melakukan eksplorasi manajemen perubahan dalam revitalisasi Puskesmas yang dilakukan oleh Dinas Kesehatan. Metode Desain penelitian yang dipergunakan adalah kualitatif dengan paradigma konstruktivism dan strategi studi kasus. Metode analisis yang digunakan adalah tematik. Subyek penelitian ini adalah kepala dinas kesehatan dan kepala Puskesmas. Hasil Model manajemen perubahan dalam sistem pengembangan manajemen kinerja klinis WHO SEA-NURS mendukung hasil yang menunjukkan bahwa fungsi-fungsi manajemen perubahan menjadi dasar konstruk perubahan penyelenggaraan Puskesmas oleh Dinas Kesehatan. Simpulan Manajemen perubahan dalam revitalisasi Puskesmas oleh Dinas Kesehatan Kabupaten Sumedang fokus pada fungsi implementasi yang merupakan tahap penekanan terhadap masalah yang mulai muncul dalam tugas perubahan yang harus dilakukan.Kata kunci : manajemen perubahan, revitalisasi Puskesmas

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Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

Cited by 6 publications

References 13 publications

Implementation Status of Accrual Accounting System in Health Sector

Implementation Status of Accrual Accounting System in Health Sector

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Manajemen Perubahan Organisasi Puskesmas dalam Revitalisasi Puskesmas di Kabupaten Sumedang

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