تاثیر یکپارچه سازی زنجیره تامین بر رابطه بین سامانه های کنترل مدیریت و عملکرد زنجیره تامین سلامت با رویکرد اقتضایی

نوع مقاله : پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

2 کارشناسی ارشد حسابداری، گروه حسابداری، دانشگاه کردستان، سنندج، ایران

چکیده

با توجه به نقش مهم سامانه­ های کنترل مدیریت در مدیریت هزینه و ایجاد ارزش در زنجیره تامین، یکپارچه­ سازی آن می­تواند باعث بهبود عملیات و کسب مزیت رقابتی شود. در همین راستا هدف پژوهش حاضر بررسی اثرات یکپارچه­ سازی زنجیره تأمین بر رابطه بین سامانه­ های کنترل مدیریت و عملکرد زنجیره تأمین با رویکرد اقتضایی است. به­ لحاظ روش، پژوهش حاضر توصیفی-همبستگی و از نوع مدل ­یابی معادلات ساختاری است. جامعه آماری پژوهش حسابداران بیمارستان­ها بود. حجم نمونه آماری 215 نفر است. داده­ های مورد نیاز از طریق پرسشنامه و به روش نمونه­ گیری در دسترس گردآوری شد. بازه زمانی انجام پژوهش سه ماهه اول سال 1403 بود. تجزیه­ وتحلیل داده­ های پژوهش با استفاده از مدل­ یابی معادلات ساختاری انجام شد. در این پژوهش سامانه­ های کنترل مدیریت (دامنه پوششی جامع، به ­موقع بودن، تجمیع/ادغام و یکپارچه­ شدگی) متغیر مستقل، عملکرد زنجیره تامین (مقرون به­ صرفه بودن، استفاده موثر از دارایی­ها، انعطاف ­پذیری و کیفیت زنجیره تأمین) متغیر وابسته و یکپارچه­ سازی زنجیره تأمین متغیر تعدیلی بود. رابطه بین دو متغیر مستقل و وابسته در قالب 16 فرضیه بررسی شد. تنها سه فرضیه تایید نشدند. بدین معنی که بین یکپارچه­ شدگی با سه متغیر استفاده موثر از دارایی­ها، انعطاف ­پذیری زنجیره تأمین و کیفیت زنجیره تأمین رابطه معناداری یافت نشد. در ادامه اثر تعدیلی یکپارچه­سازی بر رابطه بین متغیرهای مستقل و وابسته (16 رابطه) آزمون شد. طبق یافته­ ها یکپارچه ­سازی زنجیره تأمین بر 5 رابطه (برای نمونه رابطه بین تجمیع اطلاعات حسابداری با کیفیت زنجیره تأمین) دارای اثر تعدیلی نبود. در کل، یافته­ های این پژوهش تصویر بهتری از نحوه اثرگذاری یکپارچه­سازی زنجیره تأمین بر عملکرد بیمارستانی   آن­هم از طریق سامانه­ های کنترل مدیریت ارائه کرد. همچنین یافته­ های این پژوهش برقراری و حفظ روابط قوی میان مدیران بیمارستانی و عرضه ­کنندگان را توصیه می­کند. 

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Effects of Supply Chain Integration on the Relationship between Management Control Systems and Healthcare Supply Chain Performance with Contingency Approach

نویسندگان [English]

  • Mohammad Nazaripour 1
  • Mahdi Setareh 2
1 Department of Accounting, Hazrat_e Masoumeh University (HMU), Qom, Iran
2 Accounting Department, University of Kurdistan, Sanandaj, Iran
چکیده [English]

Given the crucial role of management control systems in managing costs and creating value, supply chain integration can enhance operational efficiency and foster a competitive edge. This study aims to explore the impact of supply chain integration on the relationship between management control systems and healthcare supply chain performance, considering a contingency approach. This study employs a descriptive-correlational and structural equation modeling approach. The population consists of hospital accountants, and a sample size of 215 participants was selected through convenience sampling. Data was collected using a questionnaire during the second quarter of 2024. Structural equation modeling was used to analyze the research data. In this study, management control systems (broad scope, timeliness, integration, and aggregation) served as the independent variable, supply chain performance (cost-effectiveness, asset utilization, flexibility, and quality) as the dependent variable, and supply chain integration as the moderating variable. Sixteen hypotheses were tested to examine the relationship between the independent and dependent variables. Three of these hypotheses were not supported, indicating no significant relationship between aggregation and the three variables of asset utilization, supply chain flexibility, and supply chain quality. Subsequently, the moderating effect of supply chain integration on the 16 relationships between independent and dependent variables was assessed. The findings revealed that supply chain integration did not moderate five of these relationships, including the relationship between accounting information aggregation and supply chain quality. Overall, the findings of this research provide a clear understanding of how supply chain integration, through management control systems, impacts hospital performance. Additionally, the research findings suggest a strong relationship between hospitals and suppliers.

کلیدواژه‌ها [English]

  • Supply Chain Integration
  • Management Control Systems
  • Healthcare Supply Chain Performance
  • Contingency Approach

Smiley face

[1] M. A. Abernethy, W. F. Chua, J. Grafton, and H. Mahama, "Accounting and control in health care: behavioural, organisational, sociological and critical perspectives," Handbooks of management accounting research, vol. 2, pp. 805-829, 2006. https://doi.org/10.1016/S1751-3243(06)02014-1.
[2] M. Ahmadpour, M. M. Movahhedi, and Y. Gholipour Kanaani, "Developing a strategic model for evaluating the performance of a sustainable supply chain in the service sector (Case study: social security organization of the country)," Scientific Journal of Supply Chain Management, vol. 25(1), pp. 1-8, 2023. DOR: 20.1001.1.20089198.1402.25.78.1.3 (In Persian)
[3] L.G. Aidemark, and E. K. Funck, "Measurement and health care management. Financial Accountability & Management," vol. 25(2), pp. 253-276, 2009. https://doi.org/10.1111/j.1468-0408.2009.00476.x.
[4] H. Alipour Shirsavar, S. Gilaninia, and A. Mohammadi Almani, "A Study of factors influencing positive word of mouth in the Iranian banking industry," Middle-East Journal of Scientific Research, vol. 11(4), pp. 454-460, 2012.
[5] A. Al Qaradaghi and R. Ahmad, "Transactional and transformational leadership style: A conceptual review," International Development Planning Review, vol. 23(1), pp. 174-181, 2024.
[6] M. Amiri, and A. R. Hamidieh, "Supply chain network design using inventory control coordination strategies under uncertainty using meta-initiative approach," Scientific Journal of Supply Chain Management, vol. 25(3), pp. 13-27, 2023. DOR: 20.1001.1.20089198.1402.25.80.2.8 (In Persian)
[7] T. Amoako, Z. Huai Sheng, C. S. K. Dogbe, and W. W. K. Pomegbe, "Effect of internal integration on SMEs’ performance: the role of external integration and ICT," International Journal of Productivity and Performance Management, vol. 71(2), p.p. 643-665, 2022. http://dx.doi.org/10.1108/ijppm-03-2020-0120.
[8] S. W. Anderson, and H. C. Dekker, "The role of management controls in transforming firm boundaries and sustaining hybrid organizational forms. Foundations and Trends® in Accounting," vol. 8(2), pp. 75-141, 2014. http://dx.doi.org/10.1561/1400000032.
[9] C. Ataseven, and A. Nair, "Assessment of supply chain integration and performance relationships: A meta-analytic investigation of the literature," International journal of production economics, vol. 185, pp. 252-265, 2017. http://dx.doi.org/10.1016/j.ijpe.2017.01.007.
[10] R.D. Barlow, "Navigating the c-scape in supply chain management,".Healthcare Purchasing News, vol. 34, pp. 8-12, 2010.
[11] M. Beaulieu, and O. Bentahar, "Digitalization of the healthcare supply chain: A roadmap to generate benefits and effectively support healthcare delivery," Technological forecasting and social change, vol. 167, pp. 120717, 2021. http://dx.doi.org/10.1016/j.techfore.2021.120717.
[12] F.J. Beier, "The management of the supply chain for hospital pharmacies: a focus on inventory management practices," Journal of business Logistics, vol. 16(2), pp. 153, 1995.
[13] J. Bisbe, J. M. Batista-Foguet, and R. Chenhall, "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, organizations and society," vol. 32(7-8), pp. 789-820, 2007. http://dx.doi.org/10.1016/j.aos.2006.09.010.
[14] M. Burkert, A. Davila, K. Mehta, and D. Oyon, "Relating alternative forms of contingency fit to the appropriate methods to test them," Management Accounting Research, vol. 25(1), pp. 6-29, 2014. http://dx.doi.org/10.1016/j.mar.2013.07.008.
[15] R. Burritt, and S. Schaltegger, "Accounting towards sustainability in production and supply chains," The British Accounting Review, vol. 46(4), pp. 327-343, 2014. http://dx.doi.org/10.1016/j.bar.2014.10.001.
[16] D. Q. Chen, D. S. Preston, and W. Xia, "Enhancing hospital supply chain performance: A relational view and empirical test, " Journal of operations management, vol. 31(6), pp. 391-408, 2013. http://dx.doi.org/10.1016/j.jom.2013.07.012.
[17] R. H. Chenhall, and D. Morris, D. "The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems," Accounting Review, Jan 1, pp. 16-35, 1986.
[18] R. H. Chenhall, "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, organizations and society, vol. 28(2-3), pp. 127-168, 2003. http://dx.doi.org/10.1016/s0361-3682(01)00027-7.
[19] H. C. Dekker, "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, organizations and society, vol. 29(1), pp. 27-49, 2004. http://dx.doi.org/10.1016/s0361-3682(02)00056-9.
[20] H. C. Dekker, J. Sakaguchi, and T. Kawai, "Beyond the contract: Managing risk in supply chain relations, " Management Accounting Research, vol. 24(2), pp. 122-139, 2013. http://dx.doi.org/10.1016/j.mar.2013.04.010.
[21] H. C. Dekker, "On the boundaries between intra-firm and inter-firm management accounting research," Management Accounting Research, vol. 31, pp. 86-99, 2016.
[22] J. De Vries, and R. Huijsman, "Supply chain management in health services: an overview," Supply chain management: An international journal, vol. 16(3), pp. 159-165, 2011. http://dx.doi.org/10.1108/13598541111127146.
[23] S. Devaraj, L. Krajewski, and J. C. Wei, "Impact of eBusiness technologies on operational performance: the role of production information integration in the supply chain," Journal of operations management, vol. 25(6), pp. 1199-1216, 2007. http://dx.doi.org/10.1016/j.jom.2007.01.002.
[24] A. A. A. Diab, and A. B. Mohamed Metwally, "Institutional ambidexterity and management control: The role of religious, communal and political institutions," Qualitative Research in Accounting & Management, vol. 16(3), pp. 373-402, 2019. http://dx.doi.org/10.1108/qram-08-2017-0081.
[25] A. Dixit, S. Routroy, and S. K. Dubey, "A systematic literature review of healthcare supply chain and implications of future research," International Journal of Pharmaceutical and Healthcare Marketing, vol. 13(4), pp. 405-435, 2019. http://dx.doi.org/10.1108/ijphm-05-2018-0028.
[26] C. Droge, J. Jayaram, and S. K. Vickery, "The effects of internal versus external integration practices on time-based performance and overall firm performance. Journal of operations management, vol. 22(6), pp. 557-573, 2004. http://dx.doi.org/10.1016/j.jom.2004.08.001.
[27] D. Fayard, L. S. Lee, R. A. Leitch, and W. J. Kettinger, "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, vol. 37(3), pp. 168-187, 2012. http://dx.doi.org/10.1016/j.aos.2012.02.001.
[28] B. B. Flynn, B. Huo, and X. Zhao, "The impact of supply chain integration on performance: A contingency and configuration approach. Journal of operations management, vol. 28(1), pp. 58-71, 2010.
[29] S. J. Ghazi Mirsaeid, M. Mirzaie, E. Haghshenas, and H. Dargahi, "Human resources distribution among Tehran University of medical sciences hospitals," Piyavard Salamat Journal, vol. 7(5), pp. 432-446, 2013. http://dx.doi.org/10.18502/mshsj.v3i4.513.
[30] R. Germain, and K. N. Iyer, "The interaction of internal and downstream integration and its association with performance," Journal of business logistics, vol. 27(2), pp. 29-52, 2006.
[31] G. Grossi, K. M. Kallio, M. Sargiacomo, and M. Skoog, "Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: a literature review and research agenda," Accounting, Auditing & Accountability Journal, vol. 33(1), pp. 256-280, 2020. http://dx.doi.org/10.1108/aaaj-02-2019-3869.
[32] A. Habibi, and B. Kolahi, "Structural equation modeling and factor analysis," Academic Jihad Publications, Second Edition, Tehran, 2022. (In Persian)
[33] M. Haddadzade, and A. S. Motevalian Bafghi, "The impact of internal and external integration on hospital performance in context with supply chain value addition," Journal of Management Stragies in Health Systems, vol. 7(4), pp. 369-379, 2023.  https://doi.org.10.18502/mshsj.v7i4.12179
[34] S. A. Hammad, R. Jusoh, and I. Ghozali, "Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals," International Journal of Accounting and Information Management, vol. 21(4), pp. 314-330, 2013. http://dx.doi.org/10.1108/ijaim-02-2012-0005.
[35] T. Hopper, M. Tsamenyi, S. Uddin, and D. Wickramasinghe, "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, vol. 22(3), pp. 469-514, 2009. http://dx.doi.org/10.1108/09513570910945697.
[36] M. Kargari, M. Asadi, "Providing the routing algorithm of multi-location and multi-product vehicles for the optimal distribution of pharmaceutical products with the approach of reducing transportation costs," 16th Iran International Industrial Engineering Conference, 2019/8/2. Tehran. (In Persian)
[37] P. Kavilanz, "Health Cares' Six Money-Wasting Problems," 2009. Available at: CNNMoney.com, (accessed 10 August).
[38] P. Kelle, J. Woosley, and H. Schneider, "Pharmaceutical supply chain specifics and inventory solutions for a hospital case, " Operations research for health care, vol. 1(2-3), pp. 54-63, 2012. http://dx.doi.org/10.1016/j.orhc.2012.07.001.
[39] H. U. Z. Khan, A. K. Halabi, and K. Sartorius, "The use of multiple performance measures and the balanced scorecard (BSC) in Bangladeshi firms: an empirical investigation," Journal of Accounting in Emerging Economies, vol. 1(2), pp. 160-190, 2011. http://dx.doi.org/10.1108/20421161111138512.
[40] S. T. Khorasani, J. Cross, O. Maghazei, "Lean supply chain management in healthcare: a systematic review and meta-study," International Journal of Lean Six Sigma, vol. 11(1), pp. 1-34, 2020. http://dx.doi.org/10.1108/ijlss-07-2018-0069.
[41] I. W. G. Kwon, J. H. Hamilton, and S. J. Hong, Trust and transaction cost in supply chain cost optimization: an exploratory study, " In Inter-Organizational Information Systems and Business Management: Theories for Researchers, pp. 107-119, 2011. IGI Global. http://dx.doi.org/10.4018/978-1-60960-768-5.ch005.
[42] I. W. G. Kwon, S. H. Kim, and D. G. Martin, "Healthcare supply chain management; strategic areas for quality and financial improvement," Technological Forecasting and Social Change, vol. 113, pp. 422-428, 2016. http://dx.doi.org/10.1016/j.techfore.2016.07.014.
[43] S. Li, B. Ragu-Nathan, T. S. Ragu-Nathan, and S. S. Rao, "The impact of supply chain management practices on competitive advantage and organizational performance," Omega, vol. 34(2), pp. 107-124, 2006. http://dx.doi.org/10.1016/j.omega.2004.08.002.
[44] M. S. Macinati, and E. Anessi-Pessina, "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, vol. 117(1), pp. 98-111, 2014. http://dx.doi.org/10.1016/j.healthpol.2014.03.011.
[45] A. S. Maiga, A. Nilsson, and F. A. Jacobs, "Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship," International Journal of Accounting Information Systems, vol. 14(4), pp. 297-320, 2013. http://dx.doi.org/10.1016/j.accinf.2013.04.001.
[46] M. Malmmose, "Management accounting versus medical profession discourse: Hegemony in a public health care debate–A case from Denmark," Critical Perspectives on Accounting, vol. 27, pp. 144-159, 2015. http://dx.doi.org/10.1016/j.cpa.2014.05.002.
[47] H. Mandomi, and H. Sayyadi Turanloo, "Analysis of the factors affecting the supply chain resilience against Covid-19 in health care centers with the ISM approach," Scientific Journal of Supply Chain Management, vol. 25(1), pp. 87-99, 2022. (In Persian)
[48] S. H. Mirghafoori, A. Morovati Sharifabadi, and S. Karimi Takalo, "Configuration of sustainable supply chain of health services using the fuzzy cognitive mapping method: A case study on the hospitals of Kerman, Iran," Journal of Health Promotion Management (JHPM), vol. 7(2), pp. 9-17, 2018. http://dx.doi.org/10.18502/mshsj.v3i4.511. 
[49] H. Mollashahi, M.B. Fakhrzad, H. Hoseini Nasab, and H. Khademi Zare, "Inter-chain competition based on sustainability and resilience indicators in the problem of supply chain network design," Scientific Journal of Supply Chain Management, vol. 26(1), pp. 77-93, 2024. DOR: 20.1001.1.20089198.1403.26.82.6.3 (In Persian)
[50] M. Namazi, and F. Ebrahimi, "Investigating the effect of personal and social factors on the perceived moral intensity by accountants," Journal of Value & Behaviaoul Accounting, 2(4), 97-121, 2017. (In Persian) https://doi.org.10.29252/aapc.2.4.97
[51] E. Nartey, F. K. Aboagye-Otchere, and S. N. Yaw Simpson, "The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana," Journal of Accounting in Emerging Economies, vol. 10(2), pp. 207-241, 2020. http://dx.doi.org/10.1108/jaee-10-2018-0111.
[52] D. Otley, "The contingency theory of management accounting and control: 1980–2014," Management accounting research, vol. 31, pp. 45-62, 2016. http://dx.doi.org/10.1016/j.mar.2016.02.001.
[53] P. Perego, and F. Hartmann, "Aligning performance measurement systems with strategy: The case of environmental strategy," Abacus, vol. 45(4), pp. 397-428, 2009. http://dx.doi.org/10.1111/j.1467-6281.2009.00297.x.
[54] A. Pinsonneault, and K. Kraemer, "Survey research methodology in management information systems: an assessment," Journal of management information systems, vol. 10(2), pp. 75-105, 1993.
[55] M. J. Pizzini, "The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, organizations and society, vol. 31(2), pp. 179-210, 2006. http://dx.doi.org/10.1016/j.aos.2004.11.001.
[56] A. Polater, and O. Demirdogen, "An investigation of healthcare supply chain management and patient responsiveness: An application on public hospitals," International Journal of Pharmaceutical and Healthcare Marketing, vol. 12(3), pp. 325-347, 2018. http://dx.doi.org/10.1108/ijphm-07-2017-0040.
[57] W. Qian, R. Burritt, and J. Chen, "The potential for environmental management accounting development in China," Journal of Accounting & Organizational Change, vol. 11(3), pp. 406-428, 2015.
[58] M. Rafieian Esfahani, B. Yazdani, M. Barati, A.R. Naghsh, and N.Janatian, "Designing supply chain sustainability maturity model with a continuous improvement approach (Case study: pharmaceutical industry of Iran)," Scientific Journal of Supply Chain Management, vol. 25(4), pp. 43-66, 2023. DOR: 20.1001.1.20089198.1402.25.81.3.1 (In Persian)
[59] E. Reusen, and K. Stouthuysen, Misaligned control: The role of management control system imitation in supply chains," Accounting, Organizations and Society, vol. 61, pp. 22-35, 2017. http://dx.doi.org/10.1016/j.aos.2017.08.001.
[60] D. C. Roark, "Managing the healthcare supply chain," Nursing management, vol. 36(2), pp. 36-40, 2005. http://dx.doi.org/10.1097/00006247-200502000-00012.
[61] E. Samadpour, R. Ghousi, A. Makoui, and M. Heydari, "Transport system planning for medication distribution at patients' homes," Journal of Trasportation Resaerch, vol. 20(4), pp. 221-230, 2023. https://doi.org.10.22034/TRI.2022.315534.2983.
[62] C. Samuel, K. Gonapa, P. K. Chaudhary, and A. Mishra, "Supply chain dynamics in healthcare services," International journal of health care quality assurance, vol. 23(7), pp. 631-642, 2010. http://dx.doi.org/10.1108/09526861011071562.
[63] E. Schneller, Y. Abdulsalam, K. Conway, and J. Eckler, "Strategic management of the healthcare supply chain," John Wiley & Sons, 2023.
[64] W. R. Scott, "Organizations: Rational, Natural, and Open Systems," 4th ed., Prentice Hall, Englewood Cliffs, NJ, 1998.
[65] N. Shah, "Pharmaceutical supply chains: key issues and strategies for optimisation," Computers & chemical engineering, vol. 28(6-7), pp. 929-941, 2004. http://dx.doi.org/10.1016/j.compchemeng.2003.09.022.
[66] D. D. C. Soares, and A. Maduro-Abreu, "Relationship between environment, structure and efficiency in contingency theory: a systematic review of literature," Revista Foco, vol. 2(1), pp. 82-105, 2019. http://dx.doi.org/10.28950/1981-223x_revistafocoadm/2019.v12i1.630.
[67] L. Vanbrabant, L., Verdonck, S. Mertens, and A. Caris, "Improving hospital material supply chain performance by integrating decision problems: A literature review and future research directions," Computers & Industrial Engineering, 109235, 2023. http://dx.doi.org/10.1016/j.cie.2023.109235.
[68] O. E. Williamson, "Outsourcing: Transaction cost economics and supply chain management," Journal of supply chain management, vol. 44(2), pp. 5-16, 2008. http://dx.doi.org/10.1111/j.1745-493x.2008.00051.x.
[69] C. Y/ Wong, S. Boon-Itt, and C. W. Wong, "The contingency effects of environmental uncertainty on the relationship between supply chain integration and operational performance," Journal of Operations management, vol. 29(6), pp. 604-615, 2011. http://dx.doi.org/10.1016/j.jom.2011.01.003.
[70] X. Zhang, R. Y. M. Li, Z. Sun, X. Li, S. Samad, U. Comite, and L. M. Matac, "Supply chain integration and its impact on operating performance: Evidence from Chinese online companies," Sustainability, vol. 14(21), pp. 14330, 2022. http://dx.doi.org/10.3390/su142114330.
دوره 26، شماره 84 - شماره پیاپی 84
شماره پیا پی 84 پاییز 1403
آذر 1403
صفحه 15-34
  • تاریخ دریافت: 31 خرداد 1403
  • تاریخ بازنگری: 28 مهر 1403
  • تاریخ پذیرش: 29 آبان 1403
  • تاریخ انتشار: 20 آذر 1403