Journal of Education and Health Promotion

New financial management system for Iran public health sector: A qualitative study

Document Type : Original Article

Authors

. Masoud Abolhallaj 1
. Mehdi Jafari 2
. Hesam Seyedin 3
. Masoud Salehi 4
. Arefeh Pourtaleb 1
. Keyvan Rahmani 5
. Seyede-Elahe Hosseini 6

1 Health Managers Development Institute, Ministry of Health and Medical Education, Tehran, Iran

2 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

3 Department of Health in Disaster and Emergencies, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran

4 Department of Biostatistics, School of Public Health, Iran University of Medical Sciences, Tehran, Iran

5 Health Management and Economics Research Center, Faculty of Management and Medical Informatics, Isfahan University of Medical Sciences, Isfahan, Iran

6 PhD Student, Student Research Committee, School of Health Management and Information Sciences, Isfahan University of Medical Sciences

Abstract
BACKGROUND: Financial management system acts as a driving force and the first important principle
of health sector reform. This study aimed to prepare a framework for new financial management
system in Iran health sector.
MATERIALS AND METHODS: This qualitative study was conducted by content analysis approach
and 15 key informant participants selected through purposive sampling consisted of three minsters of
Ministry of Health and Medical Education (MOHME), three vice‑chancellors in the Center of Resource
Development and Management, Two members of the Health Assembly of the Islamic Consultative,
four Medical Sciences university’s presidents, and three managers in Budgeting and performance
Monitoring Center of MOHME in 2017. Data were collected through semi‑structured interviews and
they were analyzed using Atlas T6
 software.
RESULTS: Six main themes were emerged as follow: “legal reform,” “removing barriers to set up
accrual accounting,” “cost price calculation,” “operational planning and budgeting,” “human resources’
organization, recruitment, and moderation,” and “financial system output utilization (management
accounting techniques) as the base for evidence‑based policymaking and decision‑making practices.”
CONCLUSION: Any efforts for improving the current situation and reducing of mentioned limitations
could 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 an
integrated system of recording and producing standard and accrual financial information. Furthermore,
changing the accounting process and the financial system that complies with one single encoding
in the country is a key issue.

Keywords

Financial management
health system reform
Iran
qualitative study
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Journal of Education and Health Promotion
Volume 11, Issue 8
September 2021
Pages 1-7

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