The Relationship between Activating Governance and Performance in GAHC Treatment Institutions (A Test Study)

Document Type : Original Article

Author

Accounting teacher, Faculty of Commerce - Zagazig University

Abstract

The research aims to study the relationship between the results of activating governance mechanisms and performance in the treatment institutions affiliated with the General Authority of Healthcare within the comprehensive health insurance system, currently applied in six governorates: Port Said, Luxor, Ismailia, South Sinai, Suez and Aswan, where many studies have indicated that Governance is not a goal in itself, but it is a means aimed at reaching the best performance that the institution can achieve. In addition, good governance means that the institutions have good managers and good transparency, and seek to reduce the cost of capital, which if taken together with the results Other good governance such as operating efficiency; It will improve the performance of institutions.
For this purpose, a field study was conducted within the scope of the research with the aim of clarifying the nature of the relationship between the activation of governance mechanisms and performance in the treatment institutions affiliated with the Public Authority of Health Care, which numbered (95) treatment institutions between hospitals and medical centers, during the period from 2020 to 2024, and a sample was 32%, which numbered (30) hospitals and medical centers, The Multiple-Regression method was used to test the relationship under study. SPSS 27 and some statistical methods were also used to analyze the data.
The field study reached results that were largely consistent with theoretical expectations. In terms of the application of governance mechanisms being linked to a significant, statistically significant relationship with the performance of therapeutic institutions, the results concluded that there is a positive, statistically significant relationship between both (the independence of the board of directors, the audit committee, differences in laws) and performance, and the existence of a statistically significant inverse relationship between (the size of the board of directors) and performance.

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