مرور نظام‌مند بررسی اجرای حسابداری تعهدی در بخش دولتی و نظام سلامت: چالش‌ها و راهکارها

نوع مقاله : مقاله پژوهشی

نویسندگان
محمد حسین مهرالحسنی 1
مسعود ابوالحلاج 2
محمود نکویی مقدم 3
رضا دهنویه 4
مژگان امامی 5
1 استادیار، مدیریت خدمات بهداشتی درمانی، مرکز تحقیقات انفورماتیک پزشکی، پژوهشکده‌ی آینده‌پژوهی در سلامت، دانشگاه علوم پزشکی کرمان، کرمان، ایران
2 دانشجوی دکترای تخصصی، مدیریت خدمات بهداشتی درمانی، دانشکده‌ی مدیریت و اطلاع‌رسانی پزشکی، دانشگاه علوم پزشکی تهران، مدیر کل دفتر برنامه‌ریزی منابع مالی و بودجه‌ی وزارت بهداشت، درمان و آموزش پزشکی، تهران، ایران
3 دانشیار، مدیریت خدمات بهداشتی درمانی، مرکز تحقیقات مدیریت ارائه خدمات سلامت، پژوهشکده‌ی آینده‌پژوهی در سلامت، دانشگاه علوم پزشکی کرمان، کرمان، ایران
4 استادیار، مدیریت خدمات بهداشتی درمانی، مرکز تحقیقات مدل‌سازی در سلامت، پژوهشکده‌ی آینده‌پژوهی در سلامت، دانشگاه علوم پزشکی کرمان، کرمان، ایران
5 کارشناس ارشد مدیریت خدمات بهداشتی درمانی، مرکز تحقیقات مدل‌سازی در سلامت، پژوهشکده‌ی آینده‌پژوهی در سلامت، دانشگاه علوم پزشکی کرمان، کرمان، ایران
چکیده
مقدمه: امروزه دگرگونی‌های شدیدی در ساختارهای دولتی به‌ویژه نظام‌های مراقبت سلامت ایجاد شده است. در این سازمان‌ها افزایش هزینه‌ها و انتظارات فزاینده‌ی مشتریان، توجه دولت‌ها را به مدیریت صحیح منابع معطوف ساخته است. بدون شک تصمیم‌گیری در راستای مدیریت صحیح منابع، خود نیازمند اطلاعاتی از جمله اطلاعات مالی است که این امر توسط نظام حسابداری صورت می‏پذیرد. در سیستم حسابداری دولتی دو شیوه‌ی نقدی و تعهدی مطرح است. در حسابداری نقدی، معایبی از قبیل عدم وجود اطلاعات مرتبط با چگونگی مدیریت دارایی‌ها و بدهی‌ها سبب شده که امروزه کشورهای زیادی به سمت حسابداری تعهدی حرکت کنند. لذا این پژوهش برآن است تا چالش‌های استقرار چنین سیستمی را مورد بررسی قرار دهد. روش بررسی: در پژوهش حاضر به بررسی نظام‌مند چالش‌های اجرایی حسابداری تعهدی در بخش دولتی در سال 1391 پرداخته شد. برای این منظور 28 مقاله با کلیدواژه‏هایaccrual accounting+challenges ،accrual accounting accrual accounting+challenges و حسابداری تعهدی، از پایگاه‏های اطلاعاتی داخلی شامل SID،  magiranو سایت‏های بین‌المللی شامل Google scholar، science direct, ،Emerald  و Health Business استخراج و از نظر محتوا مورد تحلیل قرار گرفتند. یافته‌ها: چالش‌های مربوط به استقرار سیستم حسابداری تعهدی در بخش دولتی در 6 طبقه‌ی مدیریت و رهبری (توجیه و حمایت مدیریت ارشد از اجرا)، پیروان (حضور ممیزین حسابداری و تیم‏های مشاوره‌ی تخصصی در سطوح اجرایی سیستم)، محیط (سیستم نظارتی)، ساختار (ساختار تشکیلاتی متناسب با تحول و وجود یک سیستم مناسب ارزیابی عملکرد در کار)، نیروی انسانی (تخصص و خبرگی نیروی انسانی، انگیزه و رضایت افراد) و فرآیندها و استانداردهای کاری (تدوین استراتژی و طرح اجرایی، بازخورد از نحوه‌ی اجرا و وجود یک چارچوب نظری مختص بخش دولتی) دسته‌بندی شدند. نتیجه‌گیری: مدیریت و رهبری، پیروان و عوامل محیطی سه عامل پیشبرنده در استقرار حسابداری تعهدی در بخش دولتی هستند که از طریق اعمال دانش و فن‌آوری لازم بین عوامل سطح دوم یعنی ساختاری، نیروی انسانی و فرایند، هماهنگی لازم را به وجود می‏آورند و منجر به اجرای حسابداری تعهدی در بخش دولتی می‏گردند. لذا پیشنهاد می‏شود با توجه به این موارد، نقشه‌ی راهی برای تحول در نظام مالی تنظیم و براساس آن مدیریت تغییر صورت پذیرد. واژه‌های کلیدی: حسابداری؛ حساب‏های پرداختنی و دریافتنی؛ ممیزی مالی؛ مدیریت مالی

کلیدواژه‌ها

عنوان مقاله English

Systematic review of examining the implementation of accrual accounting in public sector and health system: challenges and solutions

نویسندگان English

Mohammad Hossein Mehrolhasani 1
Masoud Abolhalaj 2
Mahmoud Nekoei Moghadam 3
Reza Dehnavieh 4
Mozhgan Emami 5
1 Assistant Professor, Medical Informatics Research Center, Institute for Future Studies in Health, Kerman University of Medical Sciences, Kerman, Iran
2 PhD Student, Health Services Management, Faculty of Management and Medical Informatics, Tehran University of Medical Sciences, Director General of financial resource and budget planning office of Ministry of Health, Tehran, Iran
3 Associate Professor, Research Center for Health Management, Institute for Future Studies in Health, Kerman University of Medical Sciences, Kerman, Iran
4 Assistant Professor, Research Center for Health Modeling, Institute for Future Studies in Health, Kerman University of Medical Sciences, Kerman, Iran
5 Health Services Management, Research Center for Health Management, Institute for Future Studies in Health, Kerman University of Medical Sciences, Kerman, Iran
چکیده English

Introduction: Nowadays, major changes have made in governmental structures, particularly health systems. In these organizations, increasing costs and customer expectations have shifted government attention towards the proper management of resources. Undoubtedly the decision to manage resources properly requires information including financial information which provided by accounting system. There are two types of manner of cash and accrual which used in the public accounting system. In the cash accounting, disadvantages such as lack of relevant information on how to manage the assets and liabilities has led that nowadays, many countries are moving towards accrual accounting. About this reform in governmental accounting system, the researchers were prompted to determine the challenges of deploying such a system. Methods: This study is a systematic review, aimed to consider the challenges of implementing accrual accounting in the public sector in 2012. For this purpose, 28 articles with keywords of accrual accounting+challenges, accrual accounting, accrual accounting+challenges were explored from domestic databases like SID, magiran and international sites such as Google scholar, science direct, Emerald, Health Business and their content were analyzed. Results: Challenges to deploy the accrual accounting in public sector were grouped in six categories of management and leadership (Justified and supported by senior management of the implementation), followers (Accounting auditors and specialized consultation teams in executive levels of the system), environment (Surveillance system), structure (organizational structure relevant to mentioned change and development of a system for evaluating the performance of the work), manpower (Expertise, motivation and satisfaction of manpower) and work processes and standards (Development of strategy and action plan and feedback from the performance and existence of a specific theoretical framework to the public sector. Conclusion: Based on the results, it was recognized that three concepts of management and leadership, followers and environment are as three driving factors in the deployment of accrual accounting in the public sector which influence the lower levels namely structure, manpower and process as independent factors and technology and knowledge are key factors in relationship between mentioned categories. So, according to these variables, it is recommended that a Road Map is developed for change in financial system and change management is done by it. Keywords: Accounting; Accounts Payable and Receivable; Financial Audit; Financial Management

کلیدواژه‌ها English

Accounting
Accounts Payable and Receivable
Financial Audit
Financial Management
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