Qatar University graduate explores management accounting practices during COVID-19


Qatar University graduate of the College of Business and Economics Master of Accounting Science program, Al Hanouf Mohammed Al Saiari, recently discussed her graduation research thesis titled “Management Accounting Practices in the COVID era: evidence of healthcare 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 as it explores the role of management accounting practices and critical success factors in addressing the COVID-19 crisis in healthcare services in Qatar from March 2020 to May 2021.
The study used a qualitative approach by conducting interviews and analyzing published documents. He also focused on three core businesses in healthcare services: medical services, supply chain management, and human resource services.
Al Saiari said, “The results of the study indicate that management accounting methods helped the studied businesses to meet the challenges of the COVID-19 outbreak. When making decisions and solving the coronavirus problem, management accounting techniques have helped by providing relevant information. In addition, five critical elements of success for Qatar’s healthcare system were highlighted.
“It was the logical leadership, government support and cooperative relationships with governmental and non-governmental organizations, the tenacity and dedication of staff to their work, digitization and technology and emergency preparedness in hospitals. ”
The results provide practitioners and policy makers with relevant information on the usefulness of management accounting techniques in solving problems related to business operations.
The study also concluded that it took the combined efforts of many actors sharing the same goals and interests to successfully solve the problem.
Al Saiari thanked his professors, including Dr. Osama Abdel Latif and Dr. Hossam Al Damen for their guidance in carrying out the research.


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