Document Type : Original Research Paper


1 Doctor of Accounting, Department of Accounting, Islamic Azad University (Gorgan Branch), Gorgan, Iran

2 Associate Professor of Accounting, Department of Accounting, Islamic Azad University, of Gorgan Branch, Gorgan, Iran


The aim of this study was to investigate the cost of economic health in patients with the COVID-19. One of the problems in our country during the outbreak of a disease is the high amounts of out-of-pocket and direct payments, and as a result, the possibility of heavy health costs, especially in low-income households. At a time when the emphasis is on reducing communication and maintaining social distance, the problem of employing manpower has affected the economy. With the outbreak of the COVID-19, the increase in the unemployment rate on one hand, and in the living costs on the other, are causing low-income households to face economic problems. Considering that the economy is a branch of the social system, the present paper is a cross-sectional study in which 400 patients were selected from all patients admitted to hospitals affiliated to Iran University of Medical Sciences, using two-stage random sampling method. A questionnaire was used to collect data, and the SPSS software was used to analyze the data. The results showed that among the 12 variables studied, 7 variables were proved to have a significant relationship with high health costs and out-of-pocket payments. These seven variables are: the family head's gender, living in a urban areas, the other household members' illnesses, home ownership, the income level, the coverage of supplementary insurance, and the number of household members. It seems that the lack of careful attention to the designing of appropriate health mechanisms based on the country’s economic, social, demographic conditions and also the epidemiological patterns of COVID-19, is one of the most important causes of inefficiency of the Iranian health services in supporting patients.


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