乌干达西部私立医院营运资金管理与财务绩效:竞争优势的中介作用

IF 0.5 Q4 BUSINESS International Journal of Business Pub Date : 2021-04-30 DOI:10.47672/IJBS.702
Muhindo Cranimar, Rwakihembo John
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引用次数: 2

摘要

目的:本研究旨在检验竞争优势在乌干达西部私立医院营运资金管理(WCM)与财务绩效之间关系的中介作用。方法:该研究采用实证方法和横断面研究设计,从乌干达西部的32家私立医院收集数据。使用封闭式问卷从私立医院的医院管理人员、会计师、店主和药剂师那里收集数据。数据分析采用分层多元回归方法。研究结果:结果表明,竞争优势是乌干达西部私立医院营运资金管理与财务绩效之间关系的重要中介。对实践和政策的独特贡献:这项研究根深蒂固地表明,私立医院迫切需要采取更具创新性的战略,以获得竞争优势,从而获得卓越的财务业绩。然而,这项研究是实证性的,因此存在可能影响结果有效性的方法偏差。关键词:营运资金管理、竞争优势、财务业绩
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Working Capital Management and Financial Performance of Private Hospitals in Western Uganda: The Mediating Effect of Competitive Advantage
Purpose: This study aimed at examining the mediating effect of competitive advantage in the relationship between working capital management (WCM) and the financial performance of private hospitals in Western Uganda. Methodology: The study adopted a positivist approach and a cross-sectional research design to collect data from 32 Private hospitals in Western Uganda. A closed-ended questionnaire was used to collect data from hospital administrators, accountants, storekeepers and pharmacists in private hospitals who were purposively selected. Hierarchical multiple regression was used for data analysis. Findings: Results indicate that competitive advantage is a significant mediator in the relationship between working capital management and private hospitals' financial performance in Western Uganda. Unique Contribution to practice and policy: The study has deep-rooted the urgent need for private hospitals to adopt more innovative strategies to attain a competitive edge and hence superior financial performance. However, the study was positivistic, thus subject to methods bias that could have affected the results' validity. Keywords: Working Capital Management, Competitive advantage, financial performance
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