سیستم کنترل های داخلی و عملکرد بیمارستان های خصوصی: نوآوری، مدیریت سود و رهبری تحول آفرین
الموضوعات :
علی بینائیان
1
,
عباس رمضان زاده زیدی
2
,
غلامرضا رضایی
3
,
علی ذبیحی
4
1 - دانشجوی دکتری، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران
2 - استادیار، گروه حسابداری، واحد نکا، دانشگاه آزاد اسلامی، نکا، ایران
3 - استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران
4 - استادیار، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران
الکلمات المفتاحية: سیستم کنترل داخلی, عملکرد, مدیریت سود, بیمارستان های خصوصی, رهبری تحول آفرین,
ملخص المقالة :
این پژوهش با هدف بررسی آثار سیستم کنترل های داخلی بر عملکرد بیمارستانهای خصوصی با در نظر گرفتن نقش مدیریت سود، نوآوری و رهبری تحول آفرین انجام شده است. فرضیههای پیشنهادی با استفاده از الگوسازی معادلات ساختاری حداقل مربعات جزئی در نرمافزار اسمارت پیالاس-3 و با دادههای نظرسنجی از 333 نفر از مدیران و کارشناسان مالی بیمارستانهای خصوصی کشور مورد آزمون قرار گرفت. نتایج نشان داد که سیستم کنترلهای داخلی بیمارستانهای خصوصی تأثیر مثبتی بر عملکرد، مدیریت سود واقعی و تعهدی و شدت نوآوری دارد. همچنین، مدیریت سود تعهدی بر عملکرد بیمارستانهای خصوصی تأثیر مثبتی دارد و رابطه بین سیستم کنترلهای داخلی و عملکرد را واسطه میکند، اما مدیریت سود واقعی و شدت نوآوری چنین تأثیری ندارد. افزونبر این، رهبری تحولآفرین نیز قدرت تعدیل رابطه بین سیستم کنترلهای داخلی و عملکرد بیمارستانهای خصوصی را ندارد. یافته های این مطالعه در راستای اتخاذ، طراحی و اجرای سیستم کنترل های داخلی فعال در بیمارستانهای خصوصی برای افزایش کارایی عملیاتی، اثربخشی و مزیت رقابتی نشان از سودمندی سیستم کنترلهای داخلی دارد
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