Identifying the Effective Factors for Auditing the Performance of Executive Managers of Public Hospitals: A Qualitative Study

According to the characteristics of public hospitals, review the flexibility of the components of their management accounting system is necessary. The aim of the present study is to identify the factors affecting the audit of the performance of executive managers of public hospitals.

This is a qualitative study and data were collected through interviews with 15 public hospital experts, including five hospital managers, four ward managers, and three resource and support assistants, two administrative assistants with at least ten years of experience, who were familiar with accounting. The sampling method was a combination of targeted and snowball methods and open, axial and selective coding methods were used to analyze the data.

Based on the findings of the study of the two central phenomena of budgeting and financial reporting, the factors affecting the audit performance of executive managers of public hospitals were identified. The field of auditing, the field of organizational management and the field of structure were three categories related to causal conditions. Structural factors at the level of public institutions, structural factors and behavioral factors at the level of medical universities, including strategic and empowerment conditions, establishment conditions, techniques and requirements for auditing were recognized as the underlying conditions. Environmental factors, applicable laws and regulations are among the mediating / intervening conditions. Also, the categories of public sector productivity, economic efficiency, effectiveness, efficiency and achievement of organizations were recognized as outcomes related to auditing the performance of executive managers of public hospitals.

Recognizing the factors affecting the performance audit of public hospital managers is extremely significant and should be designed based on its affecting components, a standard and integrated auditing system for auditing the performance of public hospital managers.