Administrative and Financial Management Audit in an International Hospital ()
ABSTRACT
The
non-profit sector, public or private, has been an area of reflection increasingly explored
by economists and managers in recent decades. This is the case of hospitals or
hospital organizations. Very often, the management
bodies of these organizations do not have
rigorous and standard-compliant managerial methods and procedures that comply
with standards, which would allow them to guide their management. This
taking into account the very nature of the main activity which is to provide
care services (a very sensitive area), or even the very status of the
establishment itself. Increasingly, there is a tendency to transpose the
management rules and instruments applied to private companies, hence the need
for this preliminary exercise, which is essential and takes its essence from
the new management techniques, namely the audit of the hospital management
system. In order to ensure the existence and application of a body of
management standards, rules and management procedures adapted to the very
nature and objectives of hospitals as well as the actual behavior of their
staff, it is necessary to go through a functional/organizational hospital
audit. This analytical effort very often aimed at accreditation by health
authorities, is presented in this study, specifically with regard to the Human
Resources and Management Accounting departments of the Administration function
of the Sheikh Khalifa International University Hospital in Casablanca, Morocco.
As hospital accreditation is now an international process, the methods are
based on the existence of international scientific literature and on global
agencies such as ISQua and the International Organization for Standardization
(ISO). Insofar as methodological precautions have been taken in their
development, it is nevertheless recommended to use the results and
recommendations of this study with caution and, if necessary, to compare them
with the experience of professionals in the field. By bringing a fresh and
external viewpoint, this type of exercise gives an account of our professional
thesis experience inspired by the pragmatist methodology and contributes to
revealing procedural flaws that seem trivial but nevertheless no less
problematic.
Share and Cite:
Kenfack, M. (2021) Administrative and Financial Management Audit in an International Hospital.
Open Journal of Business and Management,
9, 136-166. doi:
10.4236/ojbm.2021.91008.