بررسی تأثیر اثربخشی سیستم کنترل داخلی بر عملکرد بیمارستان ها با در نظر گرفتن نقش میانجی کیفیت اطلاعات درون سازمانی و رفتارهای اخلاقی سازمانی (مورد مطالعه: بیمارستان های دولتی) (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
این پژوهش نقش میانجی کیفیت اطلاعات درون سازمانی و رفتارهای اخلاقی سازمانی را در رابطه بین اثربخشی سیستم کنترل داخلی و عملکرد بیمارستان ها آزمون می کند. فرضیه های پیشنهادی آن با استفاده از الگوسازی معادلات ساختاری حداقل مربعات جزئی در نرم افزار اسمارت پی ال اس نسخه 3 و با داده های نظرسنجی از 384 نفر از مدیران بیمارستان های دولتی کشور آزمون شدند. این مطالعه نشان داد اثربخشی سیستم کنترل داخلی بر عملکرد بیمارستان ها تأثیری مثبت و معنادار دارد. همچنین، اثربخشی سیستم کنترل داخلی به طور مثبت بر کیفیت اطلاعات درون سازمانی و رفتارهای اخلاقی سازمانی تأثیر می گذارد که این امر نیز به نوبه خود باعث بهبود عملکرد بیمارستان ها می شود (نقش میانجی). به طور کلی، این نتایج پیشنهاد می کند بیمارستان های دولتی برای بهبود عملکرد خود باید به بهبود وضعیت سیستم کنترل داخلی خود توجه کنند.Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals)
This research develops and tests a mediation model regarding the effectiveness of internal control on hospitals` performance via the mediating role of intra-organizational information quality and organizational ethical behaviors. The proposed model and its hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS-3 with survey data from 384 public hospital managers in Iran. This study found that internal control effectiveness positively affects hospitals` performance. Also, the effect of internal control effectiveness on intra-organizational information quality and organizational ethical behaviors is positive and these, in turn, improve the hospitals` performance (mediating role). In general, these findings suggest that public hospitals seeking to improve their performance need to improve internal control systems.
Introduction
The accounting literature has a wealth of information on how internal control structures affect organizational performance. Internal control studies primarily concentrate on how internal control systems help organizations prevent and detect fraud and errors, manage risks, deal with agency problems, and ultimately promote corporate governance and accounting performance. An internal control system refers to a company's set of controls and procedures to achieve its objectives, which include improving operational effectiveness and efficiency, enhancing financial reporting reliability, and ensuring compliance with laws and regulations. Accordingly, it can be expected that the internal control system will firstly improve the organization’s information quality (both internal and external information), secondly, prevent the occurrence of unethical issues (such as fraud in financial reporting) and thirdly result in better performance. However, the evidence in this regard is limited in the public hospital sector of the country. Therefore, the main question that this research seeks to find an answer to is whether the effectiveness of the internal control system has the power to influence the public hospitals` performance in Iran. And if there is an effect, which way do these effects take place? In this research, the intra-organizational information quality and organizational ethical behaviors are emphasized.
Based on the theoretical literature and the conducted studies, research hypotheses were developed as follows. The present study has 7 primary hypotheses.
H1: The effectiveness of internal control affects the hospitals` performance.
H2: The effectiveness of internal control affects the hospitals` organizational ethical behaviours.
H3: The effectiveness of internal control affects the quality of hospitals` intra-organizational information.
H4: The organizational ethical behaviours affect the hospitals` performance.
H5: The organizational ethical behaviours have a mediating role in the relationship between the effectiveness of internal control and the hospitals` performance.
H6: The quality of intra-organizational information affects the hospitals` performance.
H7: The quality of intra-organizational information has a mediating role in the relationship between the effectiveness of internal control and the hospitals` performance.
Methods & Material
The statistical population of this research consists of all managers in the public hospitals in Iran. This study used cluster sampling method for its statistical population. The approximate number of managers in the public hospitals in Iran was considered a large statistical population. Using Morgan’s table for large population (from 100000), the sample size consisted of 384 persons. In the present study, internal control effectiveness was the independent variable. The questionnaire developed by Nguyen and Hoai (2023), as a prominent questionnaire, which consists of 13 questions was utilized. Also, this research used a questionnaire developed by Alolayyan et al. (2020) to measure the hospitals’ performance (dependent variable). In addition, a scale of 9 items developed by Nguyen and Hoai (2023) was used to measure organizational ethical behaviors. Finally, this research used the intra-organizational information quality as a mediating variable and for measuring it, a questionnaire developed by Alolayyan et al. (2020) and Rezaei et al. (2024) was used. Possible answers to questions in this study were categorized on a 7-point scale. Also, the collected data was calculated using the Excel software and was analyzed using SPSS-23 and Smart-PLS-3.
Finding
We ran partial least squares structural equation modeling (PLS-SEM) to testing hypotheses. Figure (1) depicts the result of this research. This study found that internal control effectiveness positively affects hospitals’ performance. Also, the effect of internal control effectiveness on intra-organizational information quality and organizational ethical behaviors is positive and these, in turn, improve the hospitals’ performance (mediating role).
Figure 1. The results of path coefficients of the research model
Conclusion & Results
The goal of this research is to study the effects of mediating role of intra-organizational information quality and organizational ethical behaviors in the relationship between internal control effectiveness on hospitals’ performance. In general, based on the results of the present study and according to the significant effect of the internal control effectiveness on hospitals’ performance and the mediating role of intra-organizational information quality and organizational ethical behaviors in this relationship and since the main objective of organizations is improving their performance, we recommend that actual and potential user (such as managers) consider these relations. These findings suggest that public hospitals seeking to improve their performance need to improve their internal control system.
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