Abstract

ABSTRACT The managers of healthcare organizations need the information to confront COVID-19. The aim of this research is to analyze the role of the management accounting system of Iranian healthcare organizations in the management of COVID-19 including diagnosis, prevention, and treatment via a survey on multi-level management. The statistical population consisted of all the managers working in the upper, middle, and operational sections at the medical academies and governmental hospitals in Iran who are somehow involved in COVID-19. The results of the paper indicated all levels of management utilized the information of the management accounting system for performance evaluation of COVID-19 management. In addition, our findings showed that operational managers made little use of information to control patterns and qualitative features in confronting COVID-19. While the upper and middle managers utilized this information significantly. Considering the research’s result and the role of directing management accountants, they should provide the necessary information for each management level to try harder to confront COVID-19.

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