Volume 7, Issue 3 (Autumn 2024)                   Iran J Health Insur 2024, 7(3): 177-188 | Back to browse issues page

Ethics code: IR.IAU.ILAM.REC.1403.098

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Yari B, Ahmadi F, Moradpour M, Mohammadipour R. Designing an Integrated Financial Management Information System in the Iranian Health Insurance Organization With a Hierarchical Approach. Iran J Health Insur 2024; 7 (3) :177-188
URL: http://journal.ihio.gov.ir/article-1-341-en.html
1- Department of Accounting, Faculty of Humanities, Ilam Branch, Islamic Azad University, Ilam, Iran
2- Department of Accounting, Faculty of Humanities, Ilam Branch, Islamic Azad University, Ilam, Iran , fatemehahmady60@gmail.com
Abstract:   (354 Views)
Introduction: The financial management information system plays a vital role in the decision-making of managers of organizations. This system collects, organizes, and processes data and information related to the organization and provides them to managers in a usable form. Of course, these systems are in need of integration for optimal effectiveness.
Methods: In this study, a mixed method (qualitative-quantitative) was used to collect data. In the qualitative part, after conducting interviews with 18 experts and analyzing the data obtained from the interviews, 19 components were identified and extracted. Then, in the quantitative part, a mixed method of fuzzy interpretive structural modeling was used for modeling. The data in this part was also collected with the help of a self-interaction matrix and then analyzed with the help of MATLAB software.
Results: After analyzing the data, a four-level model was obtained, in which the component of integrated updating of subsystems was the most effective component, and the eight components of speed of financial information circulation, reduction or elimination of financial and administrative bureaucracy, cost management, time and action management, advanced financial and management reporting, management of accounting procedures and processes, liquidity management, and financial modeling were the most effective components of the model.
Conclusion: The integration of financial management information systems in the health insurance organization depends largely on the integrated updating of its dependent subsystems. Subsystems such as: complete audit program, financial and operational system interactions, advanced financial accounting system, decision support system, ensuring data security, and financial data integrity.
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Type of Study: Research | Subject: Special
Received: 2024/08/4 | Revised: 2024/12/24 | Accepted: 2024/11/14 | ePublished: 2024/12/23

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