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The effect of using financial and accounting techniques on reducing financial toxicity
|International Journal of Finance & Managerial Accounting
|دوره 6، شماره 23، دی 2021، صفحه 205-216 اصل مقاله (678.61 K)
|نوع مقاله: Original Article
|saeid karimipour saryazdi1؛ sina kheradyar 2؛ Seyed Reza Seyed Nezhad Fahim3؛ Farzin Farahbod4
|1PhD student in accounting. Islamic Azad University, Qazvin Branch, Qazvin, Iran.
|2Assistant Professor of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
|3Assistant Professor, Faculty of Humanities, Lahijan Branch, Islamic Azad University, Lahijan, Iran
|4Assistant Professor, Department of Public Administration, Rasht Branch, Islamic Azad University, Rasht, Iran
|Financial toxicity is a problem that endangers the individual and social health of human beings and imposes many costs on individuals and governments. Given that financial toxicity has so far been studied only in medical sciences and no financial solution has been identified for it, this study tries to investigate the possibility of using financial and accounting techniques to reduce financial toxicity among patients in order to Introduce and expand the use of financial and accounting techniques to take effective action in health accounting. The research method is a combination of grounded theory and structural equations method and theoretical sampling has been used in 2019 and 2020.Data collection sources were conducted through in-depth and semi-structured interviews, participatory and non-participatory observation, personal experiences, respondents' memories, existing literature, and the researcher's personal reflections. To evaluate the goodness of the model fit, In the qualitative part, three methods of peer-debriefing, member checking, and triangulation techniques, and in the quantitative part, Chi-square, GFI, CFI, and RMSEA indices were used to evaluate the structural equations model. The results show that the use of financial and accounting techniques (including budgeting, cost management, mental accounting and financial therapy) by financial therapists and financial advisors can be effective in reducing the rate of financial toxicity. This research is the first research that expands the dimensions of financial methods and techniques in financial toxicity.
|Oncology؛ Grounded Theory؛ Moneygrams
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