https://ijeponline.org/index.php/journal SCOPUS.COM International Economic Society Ltd. en-US International journal of economic perspectives 1307-1602 <p>Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. <strong><a href="https://creativecommons.org/share-your-work/cclicenses/#:~:text=CC%20BY,be%20given%20to%20the%20creator." target="_blank" rel="noopener">CC BY</a> </strong></p> https://ijeponline.org/index.php/journal/article/view/1407 <p>Background/Problem: The rapid digitalization of private hospitals in Bangalore has increased competition and patient expectations. Traditional healthcare service models often struggle to meet growing demands for efficiency, accessibility, and personalized care. Objective: This study examines the influence of technology adoption on healthcare service innovation and explores changes in the operational and service environment of private hospitals in Bangalore. Methodology: A quantitative research design based on Structural Equation Modelling (SEM) was employed. The study examined the relationships among technology adoption, service innovation, operational performance, and patient-centric outcomes. Sample and Data Collection: Primary data were collected from 312 administrators, clinicians, and IT managers across 45 medium- to large-sized private hospitals in Bangalore using a structured questionnaire. Data collection was conducted from January to June 2025. SEM Technique: Confirmatory Factor Analysis (CFA) was used to validate the measurement model, followed by structural path analysis using AMOS. Technology adoption was assessed through Electronic Health Records (EHRs), telemedicine, AI-assisted diagnostics, and Hospital Information Systems (HIS). Key Findings: Technology adoption has a significant and positive influence on healthcare service innovation. Telemedicine and AI-assisted technologies showed particularly strong effects by improving accessibility and clinical decision-making. Integrated hospital information systems enhanced operational efficiency. Patient satisfaction significantly mediated the relationship between service innovation and perceived service quality. Implications: Hospital managers should make strategic technology investments aligned with service innovation objectives. Policymakers can use these findings to strengthen digital healthcare infrastructure and support innovation in urban private healthcare ecosystems.</p> P Nandish G. Vadivalagan Rajamanikam Rajamanikam Copyright (c) 2026 Nandish P, G. Vadivalagan, Rajamanikam https://creativecommons.org/licenses/by/4.0 2026-10-08 2026-10-08 20 10 1007 1019 https://ijeponline.org/index.php/journal/article/view/1408 <p>This study examined the influence of control activities on financial accountability of service state corporations in Kenya, with internal audit effectiveness as a mediating variable and Board of Governance as a moderating variable. The study was anchored on Agency Theory, Stewardship Theory, and Systems Theory. A descriptive-explanatory research design was adopted, targeting 82 service state corporations, from which 68 corporations were selected through stratified random sampling. Four respondents were selected from each corporation, comprising finance officers, internal auditors, accountants, and procurement officers, resulting in a target sample of 272 respondents. Data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed using SPSS 29 and SmartPLS 4. Partial Least Squares Structural Equation Modelling was employed to assess the measurement and structural models, while bootstrapping was used to test direct and indirect effects and the interaction effect. The findings established that control activities significantly and positively influenced internal audit effectiveness (β = 0.479, p &lt; 0.001) and financial accountability (β = 0.228, p &lt; 0.001). Internal audit effectiveness also significantly influenced financial accountability (β = 0.468, p &lt; 0.001). Internal audit effectiveness significantly mediated the relationship between control activities and financial accountability (indirect effect β = 0.224, p &lt; 0.001), representing complementary partial mediation. Although Board of Governance had a significant direct effect on financial accountability (β = 0.112, p = 0.021), its moderating effect was not statistically significant (β = 0.013, p = 0.770). The study concluded that effective control activities and internal audit effectiveness were important mechanisms associated with financial accountability in service state corporations in Kenya.</p> Miriam Njeri Nginga Stella Korir Stephen Oloo Magadi Copyright (c) 2026 Miriam Njeri Nginga, Stella Korir, Stephen Oloo Magadi https://creativecommons.org/licenses/by/4.0 2026-10-23 2026-10-23 20 10 1020 1040