Importance Weights of Accounting Education Contents for Nurses
The purpose of this study is to identify importance weights of accounting education contents for clinical nurses.
The participants in this study were 12 experts including 6 nursing professors, 1 business administration professor, and 5 nurse executives. 8 accounting education contents were chosen among 15 contents using content validity index analysis. The analytic hierarchy process method was used to investigate importance weights of 8 accounting education contents for nurses statistically. Data were collected from 12 to 31 December 2014.
Eight accounting education contents which got over .80 CVI were 'basics of managerial accounting’, ‘concepts of hospital costing’, ‘structure of hospital costing’, ‘process of hospital costing’, ‘calculation method of costing’, ‘activity-based costing’, ‘usage of cost information for performance evaluation of hospital’, and ‘analysis of break-even point’. Among 8 accounting education contents, ‘activity-based costing’ was ranked the highest importance weight, 22.76. The second and third were ‘usage of cost information for performance evaluation of hospital’, and ‘analysis of break-even point’. Their importance weights were 19.75, and 12.74, respectively.
We suggest the results of this study will be used to choose accounting education contents based on importance weight and to develop accounting education program for nurses.
Learning Areas:Administration, management, leadership
identify importance weights of accounting education contents for nurses
Keyword(s): Management, Nursing Education
Qualified on the content I am responsible for because: I am a professor to teach nursing management, especially cost analysis.
I have nursing PhD Degree and MBA,too.
Any relevant financial relationships? No
I agree to comply with the American Public Health Association Conflict of Interest and Commercial Support Guidelines, and to disclose to the participants any off-label or experimental uses of a commercial product or service discussed in my presentation.