Evidence map›Paper›PMID 37216381›Full record

ArticlePloS one2023

The financial performance of private hospitals in Saudi Arabia: An investigation into the role of internal control and financial accountability.

Naseem Al Rahhaleh, Tawfeek A Al-Khyal, Abdullah Daghran Alahmari, Mohammed Khaled Al-Hanawi

Erratum issuedOpen access · goldAbstract read
PubMed Full text at PMC Publisher
In one paragraph

Article in PloS one, 2023. The graph could read no effect estimate from its abstract, so it casts no vote on the map. An erratum has been issued. Cited by 2 papers.

0numbers the graph read from it
0cells of the map it votes in
2citing papers in PubMed
3.9field-weighted citation impact, top 7% of its field
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

2 citing papers in PubMed, 8 citations in OpenAlex.

  1. Article
  2. Article
4 · The record

Corrections and comments

5 · Who and what money

Authors and funding

4 authors at 2 institutions in 1 country.

Naseem Al RahhalehFaculty of Economics and Administration, Finance Department, King Abdulaziz University, Jeddah, Saudi Arabia.
Tawfeek A Al-KhyalFaculty of Economics and Administration, Accounting Department, King Abdulaziz University, Jeddah, Saudi Arabia.
Abdullah Daghran AlahmariDirectorate of Health Affairs in Jeddah Governorate, Ministry of Health, Jeddah, Saudi Arabia.
Mohammed Khaled Al-HanawiFaculty of Economics and Administration, Department of Health Services and Hospital Administration, King Abdulaziz University, Jeddah, Saudi Arabia.ORCID 0000-0002-8419-2219
King Abdulaziz University · SAUniversity of Jeddah · SA

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

The aim of this study was to examine the relationship between internal control, financial accountability, and financial performance in the private healthcare sector in the Kingdom of Saudi Arabia (KSA) through a questionnaire survey of 78 private hospitals. Drawing on agency theory, the study utilized structural equation modelling with partial least-squares technique to test multiple hypotheses. Results indicate a significant positive relationship between internal control and financial performance, with financial accountability acting as a mediator. Additionally, financial accountability was found to have a direct positive effect on financial performance. These findings provide new evidence for improving financial performance in private hospitals in the KSA through the implementation of internal control and financial accountability measures. Further research could examine additional factors that may impact financial performance in the healthcare sector.

Indexed as

Hospitals, PrivatePrivate SectorDelivery of Health CareSaudi ArabiaSocial Responsibility

Identifiers

PMID37216381
PMCPMC10202269
OpenAlexW4377287754

What OpenQuestion holds

Textmetadata
LicenceCC BY
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.