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KMID : 0926620160210010001
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Korean Journal of Hospital Management
2016 Volume.21 No. 1 p.1 ~ p.13
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A Study on the Competency of Middle-Level Managers of Accounting Department in General Hospitals
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이승훈:Lee Seung-Hoon
송주영:Song Joo-Young/김태현:Kim Tae-Hyun/이상규:Lee Sang-Gyu/권성탁:Kwon Sung-Tak
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Abstract
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As the importance of strengthening the competency of managers who are in charge of cash collection and disbursement, and preparing for financial statements becomes more visible, this study examined the competency of middle-level managers of accounting department in general hospitals in Korea. Based on the literature, competency was measured by seven components: achievement and action, service, influence, management, cognition, individual effectiveness, and change management. Survey questionnaires included the respondents' perceived importance and performance of each of the seven components of competency. A total of 84 managers from 29 general hospitals responded to the survey between October 2015 and November 2015. Descriptive statistics, mean comparison (t-tests and ANOVAs), and multiple linear regression were conducted. The results of this study are as follows. Overall perceived importance of the competency was 4.16, while the performance was 3.87, and thus, the difference was 0.29. Among the seven components of the competency, cognition and change management had higher scores in terms of difference between the importance and performance. The regression analyses found that female managers had higher perceived importance and performance of competencies in achievement and action, and influence compared to male counterparts. In addition, participants in this study responded that main reasons for the gap between the perceived importance and performance are low compensation, lack of support, lack of knowledge, insufficient technical experience, excessive workload, and regulations. The results of this study can be used when designing capacity building training opportunities for the hospital accounting department. Also, the managers may evaluate themselves and look at the areas where they can narrow the gap between the perceived importance and performance of the competency that is required for today's leading managers.
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KEYWORD
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Accounting Department, Competency, Performance, Middle Level Manager
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