[논문]Development of Educational Components of Managerial Cost Accounting for Nurses

Lim, Ji Young; Noh, Wonjung

doi:10.22705/jkashcn.2019.26.1.81

Development of Educational Components of Managerial Cost Accounting for Nurses 원문보기

가정간호학회지, v.26 no.1, 2019년, pp.81 - 90

Lim, Ji Young (인하대학교 간호학과) , Noh, Wonjung (가천대학교 간호대학)

Abstract ▼ AI-Helper

Purpose: In accordance with changes in the healthcare environment, it is necessary to understand managerial cost accounting for nurses. This study aimed to develop educational components of managerial cost accounting for nurses. Methods: This study is comprised of a comprehensive literature review, nominal group technique using focus group interview, audit by an expert group, and priority analysis. Results: The comprehensive literature review identified 15 educational components of managerial cost accounting. In the nominal group technique, the participants finally agreed on eight educational components of managerial cost accounting for nurses. The average content validity index of these components was 0.99. "Activity-based costing" scored the highest for relative importance (15.7%). Conclusions: These results can be used to develop an education program to strengthen nurses' managerial cost accounting competencies. Furthermore, it will be helpful to use a basis for the development of cost management curricula for nursing students and on-the-job training courses of nurse managers and executives.

주제어

표/그림 (5)

그림 The process of comprehensive literature review
표 Fifteen Educational Components and Card Sorting Results by Participant Group
표 Comparison of Ranking Results by Participant Group
표 Summary of the Content Validity Index Results of the Eight Educational Components
표 Summary of the Analytic Hierarchical Process Results for the Eight Educational Components

AI 본문요약
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문제 정의

Therefore, it is necessary to consider the healthcare environment of the country when applying the results of this study. The results of this study will help nurses understand hospital cost management process and increase competencies of nursing unit management based on cost analysis.
However, its range and theme may be different in other countries. Therefore, it is necessary to consider the healthcare environment of the country when applying the results of this study. The results of this study will help nurses understand hospital cost management process and increase competencies of nursing unit management based on cost analysis.

제안 방법

Finally selected educational components were as follows: “basic concepts of managerial accounting,” “concepts of hospital costing,” “structure of hospital costing,” “process of calculating hospital costs,” “methods of calculating costs,” “activity-based costing,” “use of cost information for hospital performance evaluation,” and “break-even point analysis.
In this study, the importance of the eight educational components, which were validated through CVI, was measured using the AHP. According to the CVI results, all components, except “break-even point analysis” scored 1.
Process: Based on prior findings, a CVI survey was performed to determine the validity of agreed eight components as managerial cost accounting educational components for nurses. Experts assigned a validity index to each of these components using a four-point Likert scale from “not very valid” to “very valid” by agreement, which was used to avoid ambivalent middle scoring [10].
First, the lack of published articles makes it difficult to perform a satisfactory analysis in the comprehensive review. Second, this study developed the components of managerial cost accounting education for nurses reflecting the healthcare environment in Korea. However, its range and theme may be different in other countries.
The components were “process of calculating hospital costs,” “methods of calculating,” “activity-based costing,” and “use of cost information for hospital performance evaluation.
The AHP is a useful method of identifying the priority presented weight by comparison between components [11]. The expert group evaluated the relative importance using pairwise comparisons between the two components. The scale of relative importance ranged from one (equal importance) to nine (absolutely more important) [12].
The purpose of this study was to develop the educational components of managerial cost accounting for nurses using comprehensive literature review, nominal group technique, experts’ audit and priority analysis by experts.
The researchers then classified and extracted preliminary managerial cost accounting educational components from each source. Finally, the 15 most common educational components of managerial cost accounting were identified.
This study used the NGT with FGI to identify the managerial cost accounting educational components for nurses. The NGT was used to reach participant consensus based on information gathering.
To combine the results of the three groups, the researchers gathered educational component cards selected as “necessary” from three groups.
However, just CVI of the educational components makes it difficult to know clearly where to focus when developing the education program. To complement this limitation, our study included a priority analysis using AHP with CVI to get concrete validation of educational components. The AHP is used to determine the ranking of criteria and priorities in areas such as economics and government decision-making.

대상 데이터

After obtaining the approval of the institutional review board, the researchers recruited 15 nurses for the NGT with FGI process and 12 experts for audit and AHP through purposive sampling. The researchers explained the purpose and procedure of the study, and the participants who had voluntarily applied to join the study were asked to provide written informed consent.
Participants: The participants of this step were 15 nurses with more than three years of hospital experience and studying for graduate courses. The participants were divided into three groups for the FGI according to their major, and the number of participants.
Participants: Twelve experts were involved in the CVI: six nursing management professors, one business administration professor, and five nurse executives. All experts, except the business administration professor, were females.

이론/모형

Experts assigned a validity index to each of these components using a four-point Likert scale from “not very valid” to “very valid” by agreement, which was used to avoid ambivalent middle scoring [10].

성능/효과

Table 3 summarized these results. All eight educational components had a CVI score of over 0.80, and the average total CVI score was 0.99. Seven components, except “break-even point analysis,” had a CVI score of 1.
In this study, eight managerial cost accounting educational components were developed, with “activity-based costing” having the highest relative importance.
Kaplan and Porter [2] reported that a remedy to the Unites States cost crisis did not require breakthroughs in medical science or new government regulations, but simply, an accurate way to measure costs and compare them with outcomes. The authors highlighted that the ability of hospital staff to perform cost calculations is crucial to reducing cost problems in hospitals.

후속연구

In this study, the order of the importance of components did not change even though the number of experts decreased. However, the results may vary depending on the number of experts; therefore, further research on the appropriate number of experts is necessary. Despite this limitation, we found that “activity-based costing” is the most important component of an effective managerial cost accounting education program, according to the experts’ responses.
Cost accounting is a very complicated concept, which requires time to learn. Therefore, we suggest that future studies include theoretical concepts and simulation exercises for practical cost calculations. We also recommend that orientation programs for new nurses include contents on cost management, so that nurses develop a cost management mindset in novice.

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