The Outcomes of Implicating Public Sector Accounting Standards from the Perspective of Accountability in the Framework of the National Accountability Checklist (A Case Study: Governmental Hospitals of Fars Province)

Considering the importance of financial accountability of public hospitals, identifying financial accountability assessment indicators in these hospitals is important. In a way that in the absence of appropriate indicators, taking accountability by hospitals and evaluating it by the public is difficult or impossible.  Therefore, this research examined the financial accountability of hospitals based on the national accountability checklist.

The research method is exploratory and survey type. The sample consists of 101 people selected from financial managers, accounting directors, and those in charge of budgets of public hospitals and clinics of Fars Province in 2018. One sample t-test and mid-test were used in this study. 

From the perspective of experts, indicators mentioned in national accountability checklist including the identification of financial statements items, the identification of items of changes in financial statements, the presentation of items of account turnover changes in net value, the presentation of comparison items of budget and performance, the disclosure of explanatory notes of financial statements and general criteria supply a basis for improving financial accountability of public hospitals. 

Regarding the transparency and more financial accountability managers of hospitals and financial authorities of the Medical Sciences Universities as well as the Ministry of Health and Medical Education should provide appropriate opportunities for financial reporting of the public sector based on the framework of national accountability checklist disclosure (indicators) in hospitals.