Proposed Network Model of Management Accountants’ Networking and Strategic Management Accounting Considering the Role of Organizational Culture in Healthcare Organizations
Keywords:
Healthcare, Strategic management accounting, Innovation-oriented culture, Outcome-oriented culture, Management accountant networkingAbstract
The purpose of this study is to contribute to the limited body of contingency theory literature concerning the determinants of strategic management accounting (SMA) techniques and the role of management accountants in the country’s public healthcare sector. The research, in terms of nature and method, is descriptive and correlational. The statistical population consisted of management accountants and financial managers working in public healthcare organizations. A total of 213 questionnaires were collected. Structural equation modeling (SEM) was employed for the statistical analysis. The findings of this study document a positive relationship between management accountants’ networking and the implementation of SMA techniques (β = 0.367). However, the study found no empirical support for moderating effects of a result-oriented organizational culture (β = −0.138) and an innovation-oriented organizational culture (β = −0.087). Instead, an innovation-oriented organizational culture showed a significant positive indirect effect (β = 0.140) on the implementation of SMA techniques through management accountants’ networking, but not a direct effect (β = −0.062). Conversely, this study demonstrated both direct (β = 0.160) and indirect (β = 0.083) positive effects of a result-oriented organizational culture on the implementation of SMA techniques. Hospital managers and policymakers in healthcare organizations can enhance the application of SMA by paying closer attention to the significance of management accountants’ networking and the characteristics of organizational culture.
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