A model for measuring the activity of audit tools on improving the financial performance of hospitals

Abstract

Background: Improving service delivery and performance quality is one of the most important issues for governments. The aim of this study was investigating the model of measuring the activity of audit tools on improving the financial performance of hospitals. Methods: This research was a quantitative-qualitative, which was conducted based on the systematic method of Strauss & Corbin by snowball sampling technique. In order to formulate the optimal model, semi-structured interviews were conducted with experts until theoretical saturation. The information of 143 professors, hospital matrons, accountants and auditors active in the field of public and private hospitals in Tehran was used. Results: Policy making need to review the information system, optimal allocation of funding and facilities, paying attention to the importance of financial reporting in the external space and improving the standard of preparing financial reports were among the effective factors for improving performance. In the quantitative evaluation of the model, structural equation modeling and Smart PLS software were used. All significant numbers and standardized coefficients were greater than 0.4 and the model was approved. Considering that the data fit criterion, the fit of the final model was confirmed. The main finding in the field of digitization of the organization was to improve the level of education and electronic tools based on artificial intelligence. Conclusion: Considering the sensitivity of the hospital's performance and the importance of health care and the need for a detailed audit system, paying attention to these factors will improve financial performance.

Keywords

• Commission on Professional and Hospital Activities
• Economics
• Hospitals
• Quality of Health Care