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The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in the eighteenth century, a time of crisis between the Church and the State. The sacred mission of the Order required that they had a significant role outside the Roman Catholic Church in the care and treatment of the sick and infirm which required them to establish hospitals throughout Spain and across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of the unconventional commercial relationship between the SJO and the government and the military.

Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives.

The SJO accepted that secular accounting and accountability processes were relevant to their search for God’s love and to showing this love to others. The need for the Order to be accountable to the State was not regarded as profane and antithetical to their religious beliefs. Adopting Niebuhr’s typology of religion and society, this study concludes that the Order was an extraordinary example of Christ the transformer of the culture.

This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.

The purpose of this paper is to determine accreditation effects on Iranian military hospital health service quality through nurses’ viewpoints.

The paper is a cross-sectional questionnaire-based study. Sampling drew from a hospital nurse census (n=160). Descriptive statistics were used to analyze participant demographics and nurses’ views. Linear regression analysis determined the independent variables’ overall effect on the accreditation quality results dimension (dependent variable).

From the nurses’ viewpoints, accreditation effects on services quality mean score was 3.60±0.61. Linear regression analysis showed that leadership and quality management were identified as the most important accreditation quality predictors. The R² value (0.698) showed that nearly 70 percent of the dependent variable changes were affected by the independent variables.

This study gives hospital managers a deeper insight into accreditation and its effects on military hospital service quality. Military hospitals benefit from military organization such as hierarchy and command chain, so managers should employ these characteristics to adopt appropriate policies to promote human resource management as a competitive advantage. Furthermore, results will guide public and private hospital managers on how to manage organizational variables that benefit from accreditation.

Accreditation was introduced as a hospital quality improvement program. However, implementing accreditation programs should be cost-effective. Hospital managers and employees should feel that accreditation can improve service quality. Nurses had positive viewpoints about accreditation and its effects on military hospital service quality.

This study aims to compare nurses’ authentic leadership and perceptions of the safety climate and concepts association according to different areas of work and types of hospitals.

A cross-sectional design was used to conduct this comparative study on 314 Jordanian nurses. The Authentic Leadership Questionnaire (ALQ) and the Safety Climate Survey (SCS) were used.

Nurses in private hospitals were more educated. True leadership was mild. Unit nurses had higher ALQ and subscale mean scores. Armed forces hospitals had the highest ALQ subscales, while governmental hospitals had the lowest. The ALQ mean scores favored military hospitals. Governmental hospitals have a negative safety climate. Unit nurses had a higher SCS mean than ward nurses. Military, governmental and private hospitals are rated the safest. Nurses benefited from higher SCS scores in military hospitals. Nurses’ ALQ and safety climate perceptions were moderately positive.

A larger, randomized and equal-sized sample is recommended in future studies to conclude different areas of work and hospitals. It is also recommended to report the confidence interval in further studies using different statistical methods, increasing confidence when interpreting statistical significance variables. Other mediating, moderating and predicting variables could be studied and compared across different areas of work and types of hospitals. Sample characteristics should be handled as confounding variables in the next planned study using various ways to control confounding variables such as randomization, restriction, matching, regression and statistical control. The authors plan to statistically control for the confounding variables by entering them into the regression model. Future studies could investigate safety culture; both safety culture and safety climate are formative and inclusive terms (Experts Insight, 2017).

This paper fills in the gap in the literature and practice. Authentic leadership is associated with safety climate perceptions and varies across different areas of work and hospitals. Interventions are required to improve safety climate perceptions and promote authentic leadership in all settings and hospitals. Military hospitals ranked the highest in nurses’ perceptions of authentic leadership and safety climate.

The current study’s favorable association between authentic leadership and safety climate measurement would apply to many high-risk institutions, including public and private hospitals. It becomes necessary to include the impacts of authentic leadership on the safe climate within the nursing curriculum and continuing education courses. This may be put into action by executing a hands-on activity, followed by information and reflection conversations that highlight the link between authentic leadership and safety climate measurement. According to the findings of this study, authentic leadership appears to be a basic block in making a difference in nurses’ views of safety climate.

Authentic leadership style is a relatively new concept in the health-care sector, and its link to safety climate security still needs empirical evidence. It is still unclear how leadership resulted in more effective outcomes (Maziero et al., 2020). Few studies investigated both the concepts of authentic leadership and the nursing safety climate (Dirik and Intepeler, 2017; Lee et al., 2019a; Woo and Han, 2018). Aside from the scarcity of studies, no study has compared “working area,” “department” or “hospital type” concepts. Few comparative studies have been conducted using concepts of interest. For example, authentic leadership was linked to empowerment and burnout (Laschinger et al., 2013) and nurses’ satisfaction with safety climates (Vatani et al., 2021). No research has examined authentic leadership in Jordan’s nursing and health-care context. Few studies focused on the safety climate other than authentic leadership (Abualrub et al., 2012) or the safety culture in Jordan rather than the safety climate (Khater et al., 2015).

This paper seeks to show that there is inappropriate utilization of resources in hospitals in all three health care sectors (whether Ministry of Health, military or private). Such misuses can be tracked down by understanding the factors associated with such utilization.

The results were based on the assessment of some of the health staff and it could be argued that the rate of inappropriate utilization of hospital resources would have been different if it had been based on the patients' own assessments.

The results of this study show that regardless of the hospital type (or ownership), a substantial percentage of respondents perceive that hospital resources are inappropriately utilized. In fact, more than half of respondents in the three health care sectors indicate that the utilization of hospital resources is inappropriate. These results are inline with previous research which reported that the patient or the patient's family can contribute to unnecessary utilization by pressuring the physician to admit or by delaying discharge. In addition, although not examined in this study, patient characteristics such as lack of family support, age and lack of a health post‐discharge influence inappropriate hospital utilization.

If overutilization or underutilization continues in this vein, it will markedly increase the burden on these hospitals and adversely affect the delivery of health services to the Saudi population.

While several studies in different countries have described the problem of inappropriate utilization of hospital facilities, no previous studies in the Kingdom of Saudi Arabia appear to have discussed this issue other than the present study.

This study aims to evaluate the functional readiness of selected hospitals in Tehran in the face of biological events focusing on the Coronavirus.

The current study is a cross-sectional, descriptive-analytical study, with the research population consisting of four hospitals in Tehran (Ministry of Health, Social Security, Azad and Military University). This study used data collection tools, standardized functional preparedness tools for hospitals using a biological approach and a standardized checklist of biological event preparations for the American Hospital Association. Interviews with the incident and disaster committee director and observation of each hospital’s existing documents, were used to collect data, which was then analyzed using SPSS-16 software.

According to the results, the average percentage of total hospital preparedness in biological events is 36.9%. With 53.3%, the selected military hospital has the most preparation, whereas the Ministry of Health has the lowest preparation with 28.3%. Surge capacity management and communication had the most remarkable preparedness rate of 68.75% (adequate preparedness), biological consultants, meeting management and post-disaster recovery had the lowest preparedness rate of 0% (extremely weak preparedness).

The average functional preparedness of selected hospitals in Tehran was assessed at an insufficient level in this study. Given the recurrence of disease waves, these results are helpful in increasing hospital preparedness for impending events. Improving preparedness in most areas, especially in post-disaster recovery seems necessary.

Given the COVID-19 pandemic, it is important to assess hospitals’ readiness to increase capacity and respond to this scourge. Few studies have been done in this field in the world. This study investigates this issue in the capital of Iran. The finding of this study suggest authorities’ attention to this issue and the creation of severe and prompt solutions and measures and the use of military hospital experiences to improve biological threat preparedness.

A sentinel event is an unexpected occurrence resulting in death or serious physical or psychological injury or the risk thereof. The purpose of this paper is to investigate the influencing factors of sentinel events in the emergency department of a military hospital in Tehran to find out some of the effective solutions.

In this qualitative study with content analysis approach, 20 hospital healthcare personnel participated as participants from the fields of medicine and nursing. Purposive random sampling and semi-structured interviews were used for data collection. Atlas.ti software version 5.2 was used for data analysis.

Four themes and 32 subthemes were identified by numerous revisions and combining the codes. The four main themes of sentinel events were: causes, incidence barriers, cause prevention solutions, and barriers’ improvement solutions. Moreover, these main factors were related to these issues: staff and patients’ education, communication, assessment, patients and their companions, employee rights, leadership, care continuum, human factors, physical environment, information management and medication use. Some solutions were also suggested according to these factors and a policy was recommended.

Hospital managers and authorities should try to find the main causes of sentinel events by periodical analysis to find ways to prevent them in the future, using logical and reasonable solutions.

This study confirms that strategies to reduce the sentinel events in emergency departments should focus on empowerment of all staff.

The purpose of this paper is to describe three organizational dimensions that influence hospital patient safety climate, also showing and discussing differences between organizational types.

Surveys were conducted in four types of Saudi Arabian hospitals. Resultant information was analyzed using factor analysis and multiple‐regression.

Management support, a proper reporting system and adequate resources were found to influence the hospital patient safety climate.

The cross‐sectional hospital survey took place in a country that is radically redesigning its healthcare system. Major changes including hospital privatisation and healthcare insurance systems may have significant effects on hospital organizational climates.

Improving a hospital's patient safety climate is critical for decreasing errors and providing optimal services. Although much patient safety research has been published, the organizational climate in non‐Western countries has not been studied. The paper provides a unique Saudi Arabian hospital perspective and suggests that three dimensions influence the patient safety climate. Hospital managers are encouraged to improve these critical dimensions to positively develop their patient safety climate.