Nursing Accounting Competencies Related to HIV in a Papua New Guinea Context

Abstract

Nursing administration is an important part of the campaign to eliminate HIV across Papua New Guinea (PNG). This paper considers the critical importance of developing nursing leadership in effective accounting competencies in relation to HIV projects in PNG. The results of the study's textual analysis of audit reports of the Auditor General of PNG revealed a failure on the part of PNG's main health agencies involved with its national HIV program to provide competent financial reporting. In light of these results, this study shows how improving accounting and other financial competencies among nursing leaders would benefit the implementation of the PNG HIV national strategy. The findings of this study have implications not only for the internal control of HIV nursing competencies but also for nursing leadership related to HIV issues in a developing-country context.

Auditing Solomon Islands' health and medical governance

“…This study was conducted using electronic data from annual reports of the Auditor General's Office of Solomon Islands (OAGSI), an independent not‐for‐profit auditor of government entities, to gather an understanding of the reporting milieu of Solomon Islands healthcare entities. Consistent with Brown (2011, 2012), this study used textual analysis as a qualitative technique, probing for internal governance weaknesses where reporting elements were missing on incomplete. Here, textual analysis, was treated as a form of critical discourse analysis (Brown, 2011; Chandler, 2008; Fairclough, 2003), scrutinizing year‐end annual reports for 2006‐2011 prepared by the OAGSI to gather observations on the financial accounting reporting of Solomon Island's main health agency.…”

“…Textual analysis with its focus on an insider's technical viewpoints of healthcare entities' reporting allowed for a trans‐disciplinary analysis (Fairclough, 2003) of systems in health (Zanasi et al , 2011; Ebel et al , 2006) and financial accounting (Loughran and McDonald, 2011; Brown, 2012). An important process of this research technique was that it used ‘authoritative’ local perspectives of ‘independent’ officers of the Solomon Islands.…”

The Role of Character and Competence in Canadian Nursing Leadership: Show me how you Lead and I will tell you who you are

“…Leaders who understand that allowing oneself to be relationally vulnerable is not a sign of weakness, but rather, an important aspect of effective leadership. (Brown, 2018).…”