"الرقابة التشاركية كمدخل للحد من عدم تماثل المعلومات المحاسبية وتعزيز الأثر الاجتماعي: "دراسة حالة مشفى المواساة بدمشق"

Abstract

The study aimed to examine the nature of the relationship between participatory control, information asymmetry, and social impact at Al-Mouwasat Hospital in Damascus. This was achieved by identifying the level of participatory control practices, the degree of control information asymmetry, and the level of social impact from the perspective of the employees. The study also explored the nature of the relationship between participatory control and information asymmetry, as well as between participatory control and social impact, in addition to investigating differences in employees’ perceptions based on job position (inspector/financial staff) and years of experience.

A case study methodology was adopted, and data was collected using interviews and a questionnaire consisting of three main dimensions comprising 42 items. The study sample included 17 employees at the hospital. The results indicated that the level of participatory control was moderate, with a mean score of 3.39, while the degree of accounting information asymmetry was relatively high, with a mean score of 3.68. The level of social impact was moderate tending toward high, with a mean score of 3.57. The analysis further showed no statistically significant relationship between participatory control and accounting information asymmetry, whereas a moderate and statistically significant positive relationship was found between participatory control and certain dimensions of social impact, particularly social responsibility and equity. Additionally, significant differences were identified in the perception of information asymmetry in favor of inspectors, and in the evaluation of social impact in favor of financial staff, while no differences were observed based on years of experience.