سیستم کنترل های داخلی و عملکرد بیمارستان های خصوصی: نوآوری، مدیریت سود و رهبری تحول آفرین

چکیده مقاله :

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

چکیده انگلیسی :

The purpose of this study is to evaluate the impact of internal control systems on private hospitals’ organizational performance via considering the role of earnings management, innovation and transformational leadership. The proposed hypotheses were tested using PLS-SEM in SmartPLS-3 with survey data from 333 of private hospitals’ financial managers and accounting staff in Iran. The results show that the internal control systems of have a positive effect on performance, real and accruals earnings management, and the innovation intensity. Also, accruals earnings management has a positive effect on the hospitals’ performance and mediates the relationship between internal control systems and performance, but real earnings management and innovation do not have such an effect. In addition, transformational leadership does not have the power to moderate the relationship between internal control systems and hospitals’ performance. The study’s findings show usefulness of the internal control systems in order to the adoption, designing and implementation of proactive internal control systems to enhance operational efficiency, effectiveness and competitive advantage in private hospitals

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