Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study
Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study Bastani Peivand1*, Abolhallaje Masoud2, Sadeghi Ahmad3, Ramezanian Maryam4, Hamidi Hojat5 Received: 16. 09. 2015 Revised: 0...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Kerman University of Medical Sciences
2016-03-01
|
| Series: | پژوهشهای سلامتمحور |
| Subjects: | |
| Online Access: | http://hbrj.kmu.ac.ir/browse.php?a_code=A-10-82-1&slc_lang=en&sid=1 |
| _version_ | 1819057989096570880 |
|---|---|
| author | peivand bastani masoud Abolhallaje Ahmad Sadeghi Maryam Ramezanian Hojat Hamidi |
| author_facet | peivand bastani masoud Abolhallaje Ahmad Sadeghi Maryam Ramezanian Hojat Hamidi |
| author_sort | peivand bastani |
| collection | DOAJ |
| description | Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study
Bastani Peivand1*, Abolhallaje Masoud2, Sadeghi Ahmad3, Ramezanian Maryam4, Hamidi Hojat5
Received: 16. 09. 2015 Revised: 09. 01. 2016 Accepted: 18. 02. 2016
1. Assistant Professor, Health Management and Human Resources Research Center, School of Management & Medical Information, Shiraz University of Medical Sciences, Shiraz, Iran.
2. Assistant Professor, Budget & Performance Monitoring Center, Ministry of Health & Medical Education, Tehran, Iran.
3. PhDStudent, School of Management & Medical Information, Shiraz University of Medical Sciences, Shiraz, Iran.
4. PhD Student, Health Services Management Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran.
5. MSc, Department of Financial Management, Shiraz University of Medical Sciences, Shiraz, Iran.
*Correspondence: School of Management and Medical Information, Building Diamond, Alley 29, SadraGhasroldashti Street, Shiraz, Iran.
Tel: 071-32340039 E-mail: bastanip@sums.ac.ir
Abstract
Introduction:Due to the need for transition from accrual accounting as the first phase of health financial management reform to unit cost as the second phase of this reform, this study was conducted in 2012 to investigate the most important constraints faced by Medical Sciences Universities against this reform.
Method:This was a qualitative study throughhapplying Delphi method. Fifteen experts including resource development assistants and financial managers of Medical Universities accompanied with experts in health new financial management reform from Ministry of Health and Medical Education were attended 3 rounds of Delphi for achieving agreement.
Results:Findings indicated that the most potential constraint belongs to the “need for human resource empowerment in executive body of the universities”. “Novelty of unit cost in health sector” and “lack of previous similar experience” were also identified as the first actual limitations in establishing the second phase of health financial management reform.
Conclusion:Considering the complete establishment of accrual accounting as one of the most important pre requisites for unit cost success, in order to flatten the way for reform,it is necessary to prepare a unique and specific framework and guideline for unit cost of services through contribution of all departments and branches of MOHME and financial officers of Universities of Medical Sciences.
Keywords: Accrual accounting, Unit cost, Health financial reform, University of Medical Sciences, Delphi technique
Citation:Bastani P, Abolhallaje M, Sadeghi A, Ramezania M, Hamidi H.Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study. Journal of Health Based Research 2016; 1(3): 189-198. |
| first_indexed | 2024-12-21T13:48:04Z |
| format | Article |
| id | doaj.art-1635cdeb1fca432aa424e3fb21e52f54 |
| institution | Directory Open Access Journal |
| issn | 2423-7639 2423-7639 |
| language | fas |
| last_indexed | 2024-12-21T13:48:04Z |
| publishDate | 2016-03-01 |
| publisher | Kerman University of Medical Sciences |
| record_format | Article |
| series | پژوهشهای سلامتمحور |
| spelling | doaj.art-1635cdeb1fca432aa424e3fb21e52f542022-12-21T19:01:48ZfasKerman University of Medical Sciencesپژوهشهای سلامتمحور2423-76392423-76392016-03-0113189198Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Studypeivand bastani0masoud Abolhallaje1Ahmad Sadeghi2Maryam Ramezanian3Hojat Hamidi4 Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study Bastani Peivand1*, Abolhallaje Masoud2, Sadeghi Ahmad3, Ramezanian Maryam4, Hamidi Hojat5 Received: 16. 09. 2015 Revised: 09. 01. 2016 Accepted: 18. 02. 2016 1. Assistant Professor, Health Management and Human Resources Research Center, School of Management & Medical Information, Shiraz University of Medical Sciences, Shiraz, Iran. 2. Assistant Professor, Budget & Performance Monitoring Center, Ministry of Health & Medical Education, Tehran, Iran. 3. PhDStudent, School of Management & Medical Information, Shiraz University of Medical Sciences, Shiraz, Iran. 4. PhD Student, Health Services Management Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran. 5. MSc, Department of Financial Management, Shiraz University of Medical Sciences, Shiraz, Iran. *Correspondence: School of Management and Medical Information, Building Diamond, Alley 29, SadraGhasroldashti Street, Shiraz, Iran. Tel: 071-32340039 E-mail: bastanip@sums.ac.ir Abstract Introduction:Due to the need for transition from accrual accounting as the first phase of health financial management reform to unit cost as the second phase of this reform, this study was conducted in 2012 to investigate the most important constraints faced by Medical Sciences Universities against this reform. Method:This was a qualitative study throughhapplying Delphi method. Fifteen experts including resource development assistants and financial managers of Medical Universities accompanied with experts in health new financial management reform from Ministry of Health and Medical Education were attended 3 rounds of Delphi for achieving agreement. Results:Findings indicated that the most potential constraint belongs to the “need for human resource empowerment in executive body of the universities”. “Novelty of unit cost in health sector” and “lack of previous similar experience” were also identified as the first actual limitations in establishing the second phase of health financial management reform. Conclusion:Considering the complete establishment of accrual accounting as one of the most important pre requisites for unit cost success, in order to flatten the way for reform,it is necessary to prepare a unique and specific framework and guideline for unit cost of services through contribution of all departments and branches of MOHME and financial officers of Universities of Medical Sciences. Keywords: Accrual accounting, Unit cost, Health financial reform, University of Medical Sciences, Delphi technique Citation:Bastani P, Abolhallaje M, Sadeghi A, Ramezania M, Hamidi H.Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study. Journal of Health Based Research 2016; 1(3): 189-198.http://hbrj.kmu.ac.ir/browse.php?a_code=A-10-82-1&slc_lang=en&sid=1Accrual accountingUnit costHealth financial reformUniversity of Medical SciencesDelphi technique |
| spellingShingle | peivand bastani masoud Abolhallaje Ahmad Sadeghi Maryam Ramezanian Hojat Hamidi Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study پژوهشهای سلامتمحور Accrual accounting Unit cost Health financial reform University of Medical Sciences Delphi technique |
| title | Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study |
| title_full | Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study |
| title_fullStr | Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study |
| title_full_unstemmed | Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study |
| title_short | Identifying the Constraints Faced by Medical Sciences Universities in Entering the Second Phase of Health Financial Management Reform: A Qualitative Study |
| title_sort | identifying the constraints faced by medical sciences universities in entering the second phase of health financial management reform a qualitative study |
| topic | Accrual accounting Unit cost Health financial reform University of Medical Sciences Delphi technique |
| url | http://hbrj.kmu.ac.ir/browse.php?a_code=A-10-82-1&slc_lang=en&sid=1 |
| work_keys_str_mv | AT peivandbastani identifyingtheconstraintsfacedbymedicalsciencesuniversitiesinenteringthesecondphaseofhealthfinancialmanagementreformaqualitativestudy AT masoudabolhallaje identifyingtheconstraintsfacedbymedicalsciencesuniversitiesinenteringthesecondphaseofhealthfinancialmanagementreformaqualitativestudy AT ahmadsadeghi identifyingtheconstraintsfacedbymedicalsciencesuniversitiesinenteringthesecondphaseofhealthfinancialmanagementreformaqualitativestudy AT maryamramezanian identifyingtheconstraintsfacedbymedicalsciencesuniversitiesinenteringthesecondphaseofhealthfinancialmanagementreformaqualitativestudy AT hojathamidi identifyingtheconstraintsfacedbymedicalsciencesuniversitiesinenteringthesecondphaseofhealthfinancialmanagementreformaqualitativestudy |