The accounting information system as a mechanism for enhancing the governance of health institutions
A field study of a sample of healthcare institutions in the southeast during 2024
Keywords:
information system, governance, healthcare institutions, healthcare governanceAbstract
This study aims at exploring the role of the accounting information systems in fostering the governance of the healthcare institutions in Algeria, with a focus on the improvement of the financial and administrative performance, transparency, and accountability. In this context, we studied the relation between the accounting information system and the principles of healthcare institution governance by analyzing their components and importance. In addition, we tackled the role of the accounting information system in fostering the governance of the healthcare institutions. We conducted a field study using a questionnaire administered to professionals and experts in the field of accounting and finance, and accountants and managers in the healthcare institutions in the Algerian Southeast. Then, we analyzed data using SPSS 22 and Excel. Findings show that the accounting information system has a vital role in enforcing the governance of the healthcare institutions as it improves the administrative and financial performance, fosters transparency and accountability, and enhances decision making. Besides, there is a positive relation between the accounting information system and the principles of healthcare institutions governance.
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