Change theory for accounting system reform in health sector: a case study of kerman university of medical sciences in iran.

Mohammad Hossein Mehrolhassani,Mozhgan Emami

doi:10.15171/ijhpm.2013.57

Abstract

Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin's change theory or not. This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin's change theory and the model presented in this paper underpins the change management in any organizations.

Highlights

Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology
Organizational theorists have proposed models and theories as a means of driving the change in the organization. These theories provide an opportunity for managers to plan, monitor and evaluate changes using a framework [4] which will enable them to show a fast response to environmental fluctuations and to predict the changing patterns of individuals, market, product and technology [5]
The project had three phases including; a systematic review to examine the implementation of accrual accounting in public sector and health system [22], a qualitative study to identify the challenges in deploying the accrual accounting system of the health sector in Iran and an investigation to implement the accrual accounting at Kerman University of Medical Sciences (KUMS)