Accounting and Financial in Pharmacy Practice: Quality Perspective

International Journal of Pharmacology and Clinical Sciences, 2023, 12, 2, 77-89.
DOI: 10.5530/ijpcs.2023.12.10
Published: September 2023
Type: Research Article
Authors: Yousef Ahmed Alomi, Ghadeer Zayed Aljumah, Nasser Rashid Alohlie, Naif Saleh Alamri, Riyadh M Alashban, Maha Hussein Almadany, Abeer Hussin Almasoudi, Basmah Suliman AlHamdan, Ghudair Tashan Alanazi, and Hussain Mohammed Ibrahim Aareji.

Author(s) affiliations:

Yousef Ahmed Alomi, BSc. Pharm, MSc. Clin Pharm, BCPS, BCNSP, DiBA, CDE 
Critical Care Clinical Pharmacists, TPN Clinical Pharmacist, Freelancer Business Planner, Content Editor, and Data Analyst, Riyadh, SAUDI ARABIA.

Ghadeer Zayed Aljumah, 
Bachelor of Accounting, Financial Manager, Ministry of Health, Riyadh – SAUDI ARABIA.

Nasser Rashid Alohlie, 
Bachelor of Economy, Financial Audit, Ministry of Health, Riyadh, SAUDI ARABIA.

Naif Saleh Alamri, 
Bachelor of Engineering, Director General of the General Administration of Security and Safety Ministry of Health, Riyadh, SAUDI ARABIA.

Riyadh M Alashban, Ph.D., 
Medical Care Pharmacy Riyadh, SAUDI ARABIA.

Maha Hussein Almadany, Bsc. Pharm, 
Health Care Quality Management Professional Diploma (HCQM), Pharmacy Quality department, King Salman bin Abdulaziz Medical City, Al Madina Al Monwarah, SAUDI ARABIA.

Abeer Hussin Almasoudi, BSc.Pharm, BCPS., 
Director, Administration of Research and Studies, Ministry of Health, Tabuk, SAUDI ARABIA.

Basmah Suliman AlHamdan, Bsc. Pharm, MSc. 
Quality Management, Senior Quality Specialist, King Fahad Medical City, Riyadh, SAUDI ARABIA.

Ghudair Tashan Alanazi, BBSc. Pharm, Pharm.D, MSc. Clin Pharm, Diploma of Epid, 
Critical Care Clinical Pharmacist, Internal Medicine Clinical Pharmacist, MOH, Hafrbatin, SAUDI ARABIA.

Hussain Mohammed Ibrahim Aareji, BSc. Pharm, 
Assistant Director of Quality Management and Patient safety, Jazan, SAUDI ARABIA.


Objectives: To explore the accounting system quality management policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of accounting system quality management policy and procedures in pharmacy practice. Litterateur searched various databases, including PubMed, Medline, and Google Scholar. The search period is from the 1960s until 15 October 2023. The term is in full-text English and includes Case Reports, Classical Articles, Clinical Conferences, Clinical Studies, Clinical Trials, Evaluation Studies, Government Publications, Guideline, Meta-Analysis, Observational Studies, Practice Guidelines, Randomized Controlled Trials, Reviews, Systematic Reviews, with Humans subject. All hospital or community pharmacy services are included in a search term. Besides, the National and international guidelines of general infection control in hospital practice. The committee of pharmacy accounting policy and procedures formulated and consisted of various expert members. That includes clinical pharmacists, accountant specialists, and financial experts. The guidelines of the policy draft by one member by the second member were reviewed and corrected. The third revision was by the accountant specialist. The topic emphasizes accounting system quality management of the Pharmacy policy. Results: The quality management of accounting system policy and procedures in pharmacy practice has consisted of accounting auditing and financial performance indicators. The review declares accounting system quality indicators and financial indicators. Besides, the techniques of conducting quality management systems for accounting programs in pharmacy practice. Conclusion: The quality management of accounting system policy and procedures in pharmacy practice demands keeping inventory products at an appropriate level, with cost control. Besides, monitor financial indicators and adhere to an accounting auditing system. Thus, quality management of accounting system policy and procedures is highly recommended for pharmacy career professionals worldwide.

Keywords: Accounting, Financial, Pharmacy, Policy, Quality management, Saudi Arabia.