Contribution of the accounting function to the delivery of quality health care in Nsambya Hospital. A case of Home Care Department

Abstract

This study was carried out so as to analyze the contribution of the AF towards the delivery of QHC Services. It aimed at establishing what the contribution of the Financial Accounting function is towards the delivery of quality Health Care Services, finding out what the contribution of the management Accounting function is towards the delivery of Quality Health Care Services and lastly finding out how the Operating environment moderates the relationship between the Accounting Function and the Quality of Health Care Services. A mixed research design was adopted and a case study strategy was used to carry out the research and the data that has been used to draw the conclusions was collected through questioning, interviewing, focus group discussions and reviewing documents. The study generally established that the financial accounting function alone could not vividly bring out the contribution of the Accounting Function towards the delivery of quality health care. In conclusion the study recommended that healthcare institutions needed to incorporate more of the management accounting function into the Accounting function so as to be able to appreciate the contribution of the Accounting function towards the delivery of quality health care, by improving on the internal reporting and communication systems, costing and pricing and also involving clients in the planning. A lot also had to be done in relation to the design of management systems so as to reduce on the impact of the operating environment on the contribution of the Accounting function towards the delivery of quality healthcare.