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Qatar University graduate explores management accounting practices during COVID-19

Published: 12 Jul 2022 - 08:13 am | Last Updated: 12 Jul 2022 - 08:16 am
Al Hanouf Mohammed Al Saiari

Al Hanouf Mohammed Al Saiari

The Peninsula

Qatar University graduate from the Master of Accounting Science programme at the College of Business and Economics, Al Hanouf Mohammed Al Saiari, recently discussed her graduation research thesis entitled ‘Management Accounting Practices in the Era of COVID: Evidence from Health Care Services in Qatar.’
 The thesis was supervised by Dr. Osama Abdullatif, Associate Professor of Accounting at the College of Business and Economics, and Dr. Hossam Al Damen, Associate Professor of Accounting.
The thesis is essential because it explores the role of management accounting practices and critical success factors in facing the COVID-19 crisis in health care services in Qatar from March 2020 to May 2021. 
The study used a qualitative approach by conducting interviews and analysing published documents. It also focused on three main activities in health care services: medical, supply chain management and human resource services.
Al Saiari stated, “The study results indicate that management accounting methods have helped the investigated activities meet the challenges of the COVID-19 epidemic. When making decisions and addressing the Coronavirus issue, management accounting techniques have helped by providing relevant information.  Additionally, five essential success elements for Qatar’s healthcare system were highlighted.
“This was the logical leadership, government support and cooperative relationships with governmental and non-governmental organisations, the tenacity and dedication of the personnel to their jobs, digitalisation and technology and emergency readiness in hospitals.” 
The findings give practitioners and policymakers insightful information regarding the usefulness of management accounting techniques in addressing issues related to corporate operations. 
The study also concluded that it took the combined efforts of many actors who shared the same objectives and interests to address the problem successfully.
Al Saiari thanked her professors, notably Dr. Osama Abdel Latif and Dr. Hossam Al Damen for their guidance in completing the research.