Health Scope

Published by: Kowsar

Necessary Requirements for Implementation of Financial Reform in the Iranian Health Sector

Mohammad Javad Kabir 1 , 2 , Masoud Abolhallaje 3 , Peivand Bastani 4 , * and Anahita Keshavarzi 2
Authors Information
1 Health Management and Social Development Research Center, Golestan University of Medical Sciences, Gorgan, Iran
2 Deputy of Health Insurance Services, Strategic Purchasing Office, Iranian Health Insurance Organization (IHIO), Tehran, Iran
3 Budget and Performance Monitoring, Ministry of Health and Medical Education, Tehran, Iran
4 Assistant Professor of Healthcare Management, Health Human Resources Research Center, School of Management and Medical Informatics, Shiraz University of Medical Sciences, Shiraz, Iran
Article information
  • Health Scope: August 2017, 6 (3); e14184
  • Published Online: June 6, 2017
  • Article Type: Research Article
  • Received: August 21, 2016
  • Revised: November 6, 2016
  • Accepted: November 18, 2016
  • DOI: 10.5812/jhealthscope.14148

To Cite: Kabir M J, Abolhallaje M, Bastani P, Keshavarzi A. Necessary Requirements for Implementation of Financial Reform in the Iranian Health Sector, Health Scope. 2017 ; 6(3):e14184. doi: 10.5812/jhealthscope.14148.

Copyright © 2017, Journal of Health Scope. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License ( which permits copy and redistribute the material just in noncommercial usages, provided the original work is properly cited.
1. Background
2. Objectives
3. Methods
4. Results
5. Discussion
  • 1. Abolhallaje M, Jafari M, Seyedin H, Salehi M. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems. Iran Red Crescent Med J. 2014; 16(10)[DOI][PubMed]
  • 2. Bastani P, Vatankhah S, Salehi M, Dinarvand R. Strategic points of iranian health financial reform applying shanonn's entropy model. J Appl Environ Biol Sci. 2013; 3(10): 81-7
  • 3. Arocena P, Garcia-Prado A. Accounting for quality in the measurement of hospital performance: evidence from Costa Rica. Health Econ. 2007; 16(7): 667-85[DOI][PubMed]
  • 4. Abolhalaj M, Barati Marnani A, Bastani P, Ramezanian M, Jafari J. Ranking the strengths of Iranian health new financial management reform with approach of experts’ attitude, group hierarchical analysis and Simple Additive Weighted model. Health Med. 2012; 6(8): 2871-7
  • 5. Abolhalaj M, Ramezanian M, Bastani P. Accrual accounting accomplishments in iranian universities of medical sciences: A mixed method study. Middle-East J Sci Res. 2012; 12(3): 294-300
  • 6. Lotfi F, Kalhor R, Bastani P, Shaarbafchi Zadeh N, Eslamian M, Dehghani MR, et al. Various indicators for the assessment of hospitals' performance status: differences and similarities. Iran Red Crescent Med J. 2014; 16(4)[DOI][PubMed]
  • 7. Abolhallaje M, Bastani P, Ramezanian M, Jafari J. Experts' analysis of the strengths of health system financial management reform in the first phase: A qualitative approach [In Persian]. Payavarde Salamat. 2013; 6(6): 423-33
  • 8. Hafezi R, Abolhallaje M, Ramezanian M. Designing new financial management system in health sector of Islamic Republic of Iran. Iran J Publ Health. 2009; 38(1): 173-8
  • 9. Ouda H. Basic requirements model for successful implementation of accrual accounting in the public sector. Public Fund Digest. 2004; 4(1): 78-99
  • 10. Greene JK, Metwalli A. The impact of activity based cost accounting on health care capital investment decisions. J Health Care Finance. 2001; 28(2): 50-64[PubMed]
  • 11. Abolhallaje M, Bastani P, Ramezanian M. Financial and transactional bylaw of universities and faculties of medical sciences: Opportunities and threats. Iran J Health Sci. 2013; 1(3): 1-11
  • 12. Adams JL, Smith JC, Strand B. Executing the double win: protect your cash flow during a patient accounting system install. Healthc Financ Manage. 2009; 63(9): 82-6[PubMed]
  • 13. Safari S, Gholamrezaiee. D. . Designing Operating Budget in country executive organizations. Police Organ Dev J. 2006; 3(8): 3-42
  • 14. Bastani P, Mehralian G, Dinarvand R. Resource allocation and purchasing arrangements to improve accessibility of medicines: Evidence from Iran. J Res Pharm Pract. 2015; 4(1): 9-17[DOI][PubMed]
  • 15. Rajabi A, Dabiri A. Applying activity based costing (ABC) method to calculate cost price in hospital and remedy services. Iran J Public Health. 2012; 41(4): 100-7[PubMed]
  • 16. Eldenburg L, Soderstrom N. Accounting system management by hospitals operating in a changing regulatory environment. Account Rev. 1996; : 23-42
  • 17. Foroghi D, Haghighi Parapari M, Rasaiian A. Feasibility of the implementation of activity-based costing (ABC) in operational budgeting of government agencies (a case study of government agencies of Isfahan Province) [In Persian]. Q J Health Account. 2012; 1(1): 47-62
  • 18. Abolhallaje M, Ramezanian M, Abolhasani N, Salarian Zade H, Hamidi H, Bastani P. Iranian health financing system: challenges and opportunities. World Appl Sci J. 2013; 22(5): 662-6
  • 19. Rajabi A. Applying ABC system for calculating cost price of hospital services case study: Shahid Faghihi hospital of Shiraz [In Persian]. National Project Ministry Health Med Educ. 2005;
  • 20. Daneshfard K, Shiravand S. Barriers of operational treatment budget in Islamic Republic of Iran, ministry of health and medical education [In Persian]. J Gorgan Univ Med Sci. 2012; 14(2): 90-6
  • 21. Bastani P, Abolhallaje M, Sadeghi A. Experts' analysis of the improvement spaces of health system financial management reform in the first phase: A qualitative approach [In Persian]. J Qazvin Univ Med Sci. 2016; 20(1): 47-55
  • 22. Abolhalaj M, Mousavi M, Jafari M. Implementation of financial management reforms in the health sector: Why it matters? J Health Policy Sustainable Health. 2014; 1(4): 113-4
Creative Commons License Except where otherwise noted, this work is licensed under Creative Commons Attribution Non Commercial 4.0 International License .

Search Relations:



Create Citiation Alert
via Google Reader

Readers' Comments