Compilation of a Tool to Measure Financial Knowledge and Skills of Hospital Managers

Hamidreza Ranjbar  Jamalabadi; Mahmoud Moeinaldin; Forough Heyrani; Hassan Dehghan Dehnavi

doi:10.18502/ssu.v32i3.15544

Hamidreza Ranjbar Jamalabadi Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran.
Mahmoud Moeinaldin Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran.
Forough Heyrani Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran.
Hassan Dehghan Dehnavi Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran.

DOI: https://doi.org/10.18502/ssu.v32i3.15544

Keywords: Financial knowledge and skill، Fuzzy Delphi method، AHP method.

Abstract

Introduction: The hospitals, as the most important organization providing healthcare services, need efficient and effective management more than any other organization. Therefore، knowledge, skills, and capabilities of hospital managers should be given special attention، and one of these skills is financial knowledge and skill. Therefore، this research has been done with the aim of developing and validating a tool for measuring the knowledge and financial skills of hospital managers.

Methods: The present combined study was conducted in 1401-1402. The research community included managers of educational and therapeutic hospitals, academic faculty members, and graduate students of accounting and financial management as financial experts (Delphi panel). Sampling started purposefully and continued until data saturation. To collect data, interviews, focused group discussions and questionnaires were used, and fuzzy Delphi and fuzzy AHP methods were used to analyze the data.

Results: The important dimensions and components were determined according to the fuzzy Delphi method, including 8 dimensions and 23 indicators, and with the help of the AHP method, the weight of each dimension was determined. Then, 68 multiple choice questions related to each of the identified dimensions were designed based on interviews with experts. In the next step, through questionnaire and fuzzy Delphi technique, the opinion of experts was obtained about the questions raised, and finally 46 four-choice questions were compiled as a tool to measure the knowledge and financial skills of hospital managers.

Conclusion: Hospitals are important parts of providing health services and considering the limited resources of the health sectors, proper allocation of resources, application of scientific management, correct and principled planning will be an important step in achieving the goals of the health system. A proper understanding of the principles of financial management and how to present financial information and how to share costs in hospitals help the managers of hospitals to have a dynamic picture of their activities and goals and to be able to make more informed decisions for the future.