Volume 29, Issue 12 (3-2023)                   RJMS 2023, 29(12): 444-450 | Back to browse issues page

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Hirad A. Managers' Thinking on Financial Health from the Perspective of Financial Health System Employees. RJMS 2023; 29 (12) :444-450
URL: http://rjms.iums.ac.ir/article-1-8092-en.html
Department of Accounting, Khash Branch, Islamic Azad University, Khash, Iran , alireza.hirad@gmail.com
Abstract:   (372 Views)
Background & Aims: health system reform is one of the basic and pioneering strategies and policies in different countries, according to the two main principles of structural reform and decentralization and reform of financial systems. Based on this, the financial system is considered the second most effective feature of the reform, in addition to the feature of self-organization and decentralization, as the first fundamental basis for the reform of the health system, which acts as the driving force and backbone of the reform. The financial function is one of the main functions of the health system (management, resource generation, health financing, and service provision). In most middle-income countries, more than 5% of GDP and 5-10% of total government spending are allocated to the health sector. Without a suitable infrastructure for the effective deployment of resources, especially financial resources, it will not be possible to evaluate and monitor the effectiveness and efficiency of these resources, and even the permanent increase in financial credits of this sector will not be useful in solving the problems of the system. Therefore, the effort to reform financial management and accountability in the public sector started in 2000 in Australia by changing the accounting method from cash to accrual as the most fundamental step resulting from the reform of financial management in the public sector. While in Iran, several major problems in health and pharmaceutical affairs as one of the government sectors prevent the emergence of reforms. By mentioning a few cases, these problems can be listed: problems of cash registration and financial records of receipts and payments, as well as recording the purchase of assets and real estate, weakness in preparing financial reports and preparing financial sheets, and ambiguity. In the actual performance of the budget. Among the most important priorities of the health sector to achieve an optimal financial management system, the following can be mentioned: allocating credit at the time of creating or approving expenses, implementing effective internal controls, integrating and standardizing processes, budgeting Basis of activity, budget control and project deviation analysis, organizational structure modification and data homogenization and people's awareness of managers' thinking style level. As mentioned, people's awareness of the thinking style level of CEOs is considered important and effective in reducing the financial burden of health and disease control audits. One of the important factors to explain the difference in people's behavior is the difference in their attitude toward different subjects, which is referred to as thinking style in psychological texts. Thinking style is defined as a part of rational methods in using individual abilities and preferred methods of people to use their abilities in doing cognitive tasks. Ability refers to how well a person can do something, but style refers to how things are done. Therefore, people may be similar in abilities, but different in styles. It is expected that the identification of factors affecting human behavior and the examination of relationships and the scope of their influence and influence will make human action and reaction predictable to a large extent, thus providing a possibility to improve the financial burden process. Based on this, the main problem of this article is to investigate the impact of managers' thinking styles on financial health.
Methods: The statistical population of the present study included the employees of the financial affairs of the health system of Tehran, who were working in health centers and hospitals from 2018-2019. The number of the statistical population was over 100,000 people according to the inquiry from the Medical Sciences University Unit of Tehran. The sample size of 384 people was selected by a simple random sampling method through the Morgan Krejci table. The financial health questionnaire made by the researcher and the thinking style of Sternberg and Wagner (1992) was used to collect data. The method of structural equations has been used to investigate the relationship between variables.
Results: The results showed that managers' thinking style has a 0.905 effect on financial health (P<0.05). Considering that the desired level of the GOF index is higher than 0.36, it can be said that the level of this index in the research variables is in a favorable condition.
Conclusion: Based on the results of the present research, it can be said that one of the ways to develop financial health is to improve the thinking style of managers in the direction of the financial development of the medical system organization. Although financial health deals with access to minimum income and financial resources; at the same time, it focuses on "skill enhancement, training and empowerment of individuals and community organizations in the field of financial management to create a sense of confidence and control over financial affairs". On the other hand, financial inclusion seeks to provide the necessary infrastructure and tools for the use of financial skills and capabilities by individuals and organizations. As a result, we should note that financial health and financial inclusion do not focus only on poverty alleviation of the society and the low-income deciles, but seek to "empower all people, businesses, and organizations of the society in the field of financial management to increase the quality of life of the whole society". Naturally, in order to have the ability to use financial skills and capabilities, individuals and organizations must have access to the necessary financial tools. According to the above explanations, it can be said that the requirement of financial health is to increase financial inclusion and to increase the quality of life in society, we need both factors. That is, we must provide the ground for all members of society to have access to jobs and minimum income, and then empower them in terms of thinking and financial literacy skills. It is also necessary to provide the necessary tools for effective administration and continuous improvement of the quality of financial life at the disposal of people and organizations of society. Financial institutions can play a role in all these three areas, i.e., job creation, community empowerment, and the development of life financial management tools. Also, thinking styles are among the variables related to individual differences that can be affected by visual abilities. People learn through their experiences, and there are many ways in which learned facts are described, and there are many ways of understanding and thinking about what is. For example, some people learn reality better by drawing. If some way of searching, pattern means that people may use different ways to learn which is called thinking style. Thinking styles are the preferred ways for people in using their abilities; therefore, thinking style is not an ability in itself but refers to how to use abilities. The basic characteristic of a human being is the ability to think. With the help of their thoughts, humans have been able to master the complex and changing environment and continue their lives.

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Type of Study: Research | Subject: Clinical Psychiatry

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