New financial management system for Iran public health sector: A qualitative study
نویسندگان
1 Health Managers Development Institute, Ministry of Health and Medical Education, Tehran, Iran, Department of Health Services Management, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran
2 Department of Health in Disaster and Emergencies, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran
3 PhD Student, Student Research Committee, School of Health Management and Information Sciences, Isfahan University of Medical Sciences
4 Health Managers Development Institute, Ministry of Health and Medical Education, Tehran, Iran
5 Department of Biostatistics, School of Public Health, Iran University of Medical Sciences, Tehran, Iran
6 Health Managers Development Institute, Ministry of Health and Medical Education, Tehran, Iran
7 Health Management and Economics Research Center, Faculty of Management and Medical Informatics, Isfahan University of Medical Sciences, Isfahan, Iran
doi
چکیده
BACKGROUND: Financial management system acts as a driving force and the first important principleof health sector reform. This study aimed to prepare a framework for new financial managementsystem in Iran health sector.MATERIALS AND METHODS: This qualitative study was conducted by content analysis approachand 15 key informant participants selected through purposive sampling consisted of three minsters ofMinistry of Health and Medical Education (MOHME), three vice‑chancellors in the Center of ResourceDevelopment and Management, Two members of the Health Assembly of the Islamic Consultative,four Medical Sciences university’s presidents, and three managers in Budgeting and performanceMonitoring Center of MOHME in 2017. Data were collected through semi‑structured interviews andthey were analyzed using Atlas T6 software.RESULTS: Six main themes were emerged as follow: “legal reform,” “removing barriers to set upaccrual accounting,” “cost price calculation,” “operational planning and budgeting,” “human resources’organization, recruitment, and moderation,” and “financial system output utilization (managementaccounting techniques) as the base for evidence‑based policymaking and decision‑making practices.”CONCLUSION: Any efforts for improving the current situation and reducing of mentioned limitationscould be useful in providing required space for future phases of reforms and calculation of unit cost,operational budgeting, and management of cost and productivity. This can be achieved through anintegrated system of recording and producing standard and accrual financial information. Furthermore,changing the accounting process and the financial system that complies with one single encodingin the country is a key issue.
