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

Namazi, Mohammad; Rezaei, Gholamreza

doi:10.1080/01559982.2022.2163040

Cited by 7 publications

(4 citation statements)

References 68 publications

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“…However, they can also influence the quality of midwife services through the mediation of the performance assessment system based on the balanced scorecard framework. The existence of intra-organizational information increases awareness of managers and, this, in turn, decreases information asymmetry between them ( Namazi and Rezaei, 2023 ). Therefore, intra-organizational information increases and improves based on the principle of fineness ( Namazi, 1985 ).…”

Section: Discussionmentioning

confidence: 99%

“…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.…”

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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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Assessing midwifery services in Iran via the balanced scorecard framework

Rezaei,

SadeghzadehMaharluie,

Ebrahimi

et al. 2023

Health Policy and Planning

Self Cite

View full text Add to dashboard Cite

show abstract

“…Meanwhile, according to agency theory, principal–agent dilemmas are alleviated by contract design. Complex AIS provides comprehensive financial information, allowing performance measurement and control to be improved while reducing agency cost [ 48 , 49 ]. It also bolsters overall organizational performance by improving the risk assessment and decision making of firms [ 38 , 50 ].…”

Section: Literature Reviewmentioning

confidence: 99%

“…From an RBV perspective, managerial insights into AIS are regarded as unique organizational assets that can foster the competitive advantage of firms. Managers with extensive knowledge of AIS can steer strategic decisions, subsequently improving organizational performance and AIS effectiveness [ 44 , 46 , 49 ]. This viewpoint is reinforced by institutional theory, which requires organizations to conform with prevalent norms and processes to ensure legitimacy [ 33 ].…”

Section: Literature Reviewmentioning

confidence: 99%