fa تدوین ابزار سنجش دانش و مهارت مالی مدیران بیمارستان‌ها سایر other پژوهشي Original article <div style="text-align: justify;"><span style="font-size:11pt"><span style="line-height:18.0pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><b><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">مقدمه:</span></span></b> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بیمارستان به عنوان مهم‌ترین سازمان ارائه دهنده خدمات بهداشتی - درمانی، بیش از هر سازمان دیگری نیازمند مدیریت کارا و اثربخش می</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">باشد. بنابراین، دانش</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ها، مهارت</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ها و توانمندی</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">های مدیران بیمارستان باید مورد توجه ویژه</span><span new="" roman="" style="font-family:" times="">‌</span><span b="" nazanin="" style="font-family:">ای قرار گیرد که یکی از این مهارت</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ها، دانش و مهارت مالی است. لذا این پژوهش باهدف ارائه تدوین و اعتبار یابی ابزار سنجش دانش و مهارت مالی مدیران بیمارستان انجام‌شده است.</span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:18.0pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><b><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">روش بررسی:</span></span></b> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">مطالعه ترکیبی حاضر در سال 1402- 1401 انجام شد. جامعه پژوهش شامل مدیران بیمارستان</span><span new="" roman="" style="font-family:" times="">‌</span><span b="" nazanin="" style="font-family:">های آموزشی و درمانی، اعضای هیأت علمی و دانشجویان تحصیلات تکمیلی رشته حسابداری و مدیریت مالی به عنوان خبرگان مالی (پانل دلفی) بود. نمونه‌گیری به‌صورت هدفمند آغاز گردید و تا اشباع داده</span><span new="" roman="" style="font-family:" times="">‌</span><span b="" nazanin="" style="font-family:">ها ادامه یافت. برای جمع</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">آوری داده</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ها، از مصاحبه و بحث گروهی متمرکز وپرسش</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نامه و جهت تحلیل داده</span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">‌</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ها، از روش دلفی فازی و تحلیل سلسله مراتبی </span></span>&nbsp;<span dir="LTR" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">Analytical Hierarchy process </span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">(</span></span><span dir="LTR" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">AHP</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">) فازی استفاده گردید.</span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:18.0pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><b><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نتایج:</span></span></b> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ابعاد و مؤلفه‌های مهم طبق روش دلفی فازی شامل 8 بعد و 23 شاخص مشخص شد و با کمک روش </span></span><span dir="LTR" new="" roman="" style="font-family:" times="">AHP</span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">، وزن هر یک از ابعاد مشخص شد. سپس تعداد 68 سؤال چندگزینه&shy;ای مربوط به هریک از ابعاد شناسایی شده، بر اساس مصاحبه با خبرگان طراحی شد. در مرحله بعد از طریق</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> پرسش‌نامه و</span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> تکنیک</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">دلفی</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">فازی</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> نظر خبرگان را در مورد سؤالات مطرح شده</span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">کسب نموده و در نهایت 23 سؤال چهارگزینه&shy;‌ای </span></span>&nbsp;<span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">به‌عنوان ابزار سنجش دانش و مهارت مالی مدیران بیمارستان تدوین</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">شد.</span></span> <span lang="FA" style="font-size:12.0pt"><span style="font-family:"B Nazanin""></span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:18.0pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><b><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نتیجه‌گیری:</span></span></b> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بیمارستان، بازوی مهم ارائه خدمات سلامت است و با عنایت به محدودیت منابع ارزشمند بخش سلامت، تخصیص درست منابع، اعمال مدیریت علمی، برنامه‌ریزی صحیح و اصولی، گامی مهم در دستیابی به اهداف نظام سلامت خواهد بود. درک درست اصول مدیریت مالی و چگونگی شیوه ارائه اطلاعات مالی و چگونگی تسهیم هزینه‌ها در یک بیمارستان به مدیران آن بیمارستان کمک می‌کند تا تصویری پویا از فعالیت‌ها و اهداف خود داشته باشد و بتوانند برای آینده با آگاهی بیشتر تصمیم‌گیری کنند.</span></span></span></span></span></span></span></div> <div style="text-align: justify;"><span style="font-size:11pt"><span style="line-height:15.0pt"><span calibri="" style="font-family:"><b><span new="" roman="" style="font-family:" times="">Introduction:</span></b> <span new="" roman="" style="font-family:" times="">The hospitals, as the most important organization providing healthcare services, need efficient and effective management more than any other organization.. Therefore</span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">،</span></span> <span new="" roman="" style="font-family:" times="">knowledge, skills, and capabilities of hospital managers should be given special attention</span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">،</span></span><span new="" roman="" style="font-family:" times=""> and one of these skills is financial knowledge and skill. Therefore</span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">،</span></span><span new="" roman="" style="font-family:" times=""> this research has been done with the aim of developing and validating a tool for measuring the knowledge and financial skills of hospital managers.</span><span style="font-family:"Times New Roman",serif"></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:15.0pt"><span calibri="" style="font-family:"><b><span new="" roman="" style="font-family:" times="">Methods:</span></b><span new="" roman="" style="font-family:" times=""> The present combined study was conducted in 2022-2023. The research community included managers of educational and therapeutic hospitals, academic faculty members, and graduate students of accounting and financial management as financial experts (Delphi panel). Sampling started purposefully and continued until data saturation. To collect data, interviews, focused group discussions and questionnaires were used, and fuzzy Delphi and fuzzy AHP methods were used to analyze the data.</span><span style="font-family:"Times New Roman",serif"></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:15.0pt"><span calibri="" style="font-family:"><b><span new="" roman="" style="font-family:" times="">Results:</span></b><b> </b><span new="" roman="" style="font-family:" times="">The important dimensions and components were determined according to the fuzzy Delphi method, including 8 dimensions and 23 indicators, and with the help of the AHP method, the weight of each dimension was determined. Then, 68 multiple choice questions related to each of the identified dimensions were designed based on interviews with experts. In the next step, through questionnaire and fuzzy Delphi technique, the opinion of experts was obtained about the questions raised, and finally 46 four-choice questions were compiled as a tool to measure the knowledge and financial skills of hospital managers.</span><span style="font-family:"Times New Roman",serif"></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:15.0pt"><span calibri="" style="font-family:"><b><span new="" roman="" style="font-family:" times="">Conclusion:</span></b><b> </b><span new="" roman="" style="font-family:" times="">Hospitals are important parts of providing health services and considering the limited resources of the health sectors, proper allocation of resources, application of scientific management, correct and principled planning will be an important step in achieving the goals of the health system. A proper understanding of the principles of financial management and how to present financial information and how to share costs in hospitals help the managers of hospitals to have a dynamic picture of their activities and goals and to be able to make more informed decisions for the future.</span><span style="font-family:"Times New Roman",serif"></span></span></span></span><br> &nbsp;</div> دانش و مهارت مالی, روش دلفی فازی, روش AHP Financial knowledge and skill, Fuzzy Delphi method, AHP method. 7626 7644 http://jssu.ssu.ac.ir/browse.php?a_code=A-10-5255-1&slc_lang=fa&sid=1 Hamidreza Ranjbar Jamalabadi حمیدرضا رنجبر جمال‌آبادی hamid_ranjbar1@yahoo.com 0000-0002-4739-8453 No Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran. گروه حسابداری ، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران. Mahmoud Moeinaldin محمود معین الدین mahmoudmoein@iauyazd.ac.ir 0000-0002-6109-5715 Yes Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran. گروه حسابداری ، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران. Forough Heyrani فروغ حیرانی heyrani@iauyazd.ac.ir 0000-0002-1061-6664 No Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran. گروه حسابداری ، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران. Hassan Dehghan Dehnavi حسن دهقان دهنوی 0000-0002-9505-1548 No Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran. گروه مدیریت، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.