Document Type : Research Paper
Authors
1
PhD student in Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
2
Assistant Professor, Accounting Department, Birjand Branch, Islamic Azad University, Birjand, Iran (Corresponding Author)
3
Associate Professor in Accounting Department, Faculty of Science and Research, Islamic Azad University, Tehran, Iran.
Abstract
Introduction: Financial health is one of the key factors for the performance and sustainability of hospitals. Considering the importance of the topic, the present study has investigated the indicators of financial health in hospitals.
Methods: This meta-analysis approach to examine the financial health indicators in Iranian private hospitals. A systematic search strategy was implemented the "Winner, Amek, and Lee" model and reputable databases. The time for data retrieval was from 2016 to 2022. The collected data was analyzed using the effect size method and the fixed-effects model with the aid of CMA software.
Results: The study identified 55 articles that met the inclusion criteria. The analysis revealed that the highest number of articles related to financial health in private hospitals were published in the years 1399 and 1400, accounting for 16.8% of the total. Conversely, the lowest prevalence was observed in the years 1392, 1396, 1397, and 1401, with only 5.5% representation. Among the domestic studies, economic factors and patient volume emerged as the primary areas of focus, whereas education level and geographical characteristics received relatively less attention. In terms of foreign studies, patient volume and education level were the most extensively investigated, while social factors had the fewest studies. Conclusion: In.
Conclusion: In line with their financial health, hospitals should pay attention to economic factors, environmental factors, level of education, crisis and geographic characteristics. Therefore, the results of this study can be used for hospital managers and policy makers in the field of improving the financial health of hospitals.
Keywords
)