Home > Free Essays > Health & Medicine > Administration and Regulation > King Abdullah University Hospital’s Accounting System

King Abdullah University Hospital’s Accounting System Essay

Exclusively available on IvyPanda Available only on IvyPanda
Updated: Jul 6th, 2020

The article “The Role of Computerized Accounting Information Systems in Reducing the Costs of Medical Service at King Abdullah University Hospital” was published in Interdisciplinary Journal of Contemporary Research in Business in 2012. The authors of the article, Abd el-Rahman kh. El- Dalabeeh and Seif Obeid ALshbiel, are the assistant professors at the Faculty of Finance and Business Administration in AL Al-bayt University. In their study, they investigated the possible positive influence of computerized accounting information systems on the process of finding effective solutions for economizing the healthcare services.

The first part of the article introduces the readers to the tendencies developing in the health care system of Jordan and worldwide. The authors present information about the development of modern medicine in Jordan and define it as one of the best in the Arab world. The country has become one of the main attractions for people seeking high-quality health services in the Middle East. Though the healthcare system is well-funded by the government, it suffers from high costs for medical services. High levels of medical wastage are another problem that puts a threat to the sustainability of Jordan healthcare system (El- Dalabeeh and ALshbiel 893). The authors state that such problems are typical for many countries all over the world.

Besides, they determine effective accounting information systems as one of the keys to reducing costs of medical services. Such systems help the decision-makers to make right decisions based on the appropriate data and benefit the competitive advantage of organizations by providing “the right information at the right time” (El- Dalabeeh and ALshbiel 894). The authors define the aim of the study as identifying computerized accounting information systems and analyzing their ability to contribute to reducing costs at King Abdullah University Hospital. The hospital is considered one of the leading medical institutions in the region and is famous for the exceptional quality of medical services it offers.

The next part of the article presents the information about the conceptual framework of the study and review the previous research on the issue. The authors investigate various definitions of accounting information systems and analyze their connection with different administrative processes. By reviewing different approaches to determining the meaning of accounting information systems used by other researchers, the authors conclude that this term defines the set of “qualified individuals, computers, software, databases and procedures” that guide the work of the organization and promote the ability to make the most appropriate decisions (894). The authors also analyze the importance of proper functioning of every component of the set for the effectiveness of the systems. The analysis of the previous research on the issue shows that there is a lack of investigation related to the specifics of the topic in Arab countries and Jordan in particularly. However, the authors emphasize the significance of the existing studies investigating the issue and underline their main findings.

The recent studies on the role of accounting information systems in the services sector are analyzed from the perspective of their contribution to the proper understanding of the importance of such systems for different kinds of organizations. The authors also analyze different studies investigating the causes of growing levels of high costs for medical services and numerous aspects of the process of reducing costs within the healthcare systems. The analysis of these studies helps to understand the crucial role individuals involved in delivering medical services play in the process of reducing the costs and the importance of developing appropriate strategy for monitoring and assessing the costs spent in healthcare sector. Based on the analysis of this information, the authors formulate the study hypotheses. The main hypothesis is related to the absence of the role of computerized accounting information systems in reducing the costs at King Abdullah University Hospital. The sub-hypotheses are related to the absence of the role of human resources, hardware, software, databases and procedures in the same process.

The authors describe the methodology of their study by presenting information about the sample, instrumentation, validity, statistical treatment, hypotheses testing, and discussion. The study sample consisted of different categories of employees of King Abdullah University Hospital. The number of participants was 40. However, during the study four variants of the questionnaire were excluded due to their irrelevancy (El- Dalabeeh and ALshbiel 895). The study’s data collection tool was the questionnaire that was developed based on the analysis of valuable literature and divided into three parts. The first section studied general information about the participants. The second part examined the independent variables and dimensions of computerized accounting information systems, categorized as human resources, hardware, software, databases, and procedures. The third part studied the dependent variable as lowering the spending healthcare services at the hospital (El- Dalabeeh and ALshbiel 896).

The reliability of the questionnaire was assessed based on the feedbacks of specialists working in the accounting field and on the results of measuring the value of Cronbach Alpha’s coefficient of internal consistency. The gained results demonstrated the high level of validity of the questionnaire. The responses of the sample individuals were rated on a five-point Likert scale. The collected data was processed to calculate the averages, standard deviations, and impact ratio for the studied variables. Based on the gained results, the authors stated that all of the sub-hypotheses were rejected. Alternative hypotheses related to the significant role of computerized accounting information systems in reducing the costs at King Abdullah University Hospital, including the role of human resources, hardware, software, databases, and procedures, were proposed. The findings of the study show that qualified, skillful human resources, up-to-date hardware, appropriate software, and increasing procedures related to the computerized accounting information system appear to be the factors stimulating lowering of spending for medical services at the discussed hospital.

The authors present a conclusion that defines the usage of computerized accounting information systems as an effective way to reduce the costs of medical services at the hospital. The non-computerized systems appear to make no contribution to the process of economization of services at the hospital. The findings of the study demonstrate the importance of using computerized systems in other hospitals to provide their sustainability and improve the profitability. Besides, the authors suggest that further research on the issue should be encouraged. The potential locations, where future studies could take place are identified by the authors as the University of Jordan Hospital and other private hospitals in the country.

Abd el-Rahman kh. El- Dalabeeh and Seif Obeid ALshbiel managed to conduct a relevant study that demonstrated the contribution of usage of computerized accounting information systems to lowering the costs for services at King Abdullah University Hospital. The results gained by the authors suggest further enhancement of usage of such systems in the country and worldwide.

Works Cited

El- Dalabeeh, Abd el-Rahman kh., and Seif Obeid ALshbiel. “The Role of Computerized Accounting Information Systems in Reducing the Costs of Medical Service at King Abdullah University Hospital.” Interdisciplinary Journal of Contemporary Research in Business 4.6 (2012): 893-900. Print.

This essay on King Abdullah University Hospital’s Accounting System was written and submitted by your fellow student. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly.
Removal Request
If you are the copyright owner of this paper and no longer wish to have your work published on IvyPanda.
Request the removal

Need a custom Essay sample written from scratch by
professional specifically for you?

801 certified writers online

Cite This paper
Select a referencing style:

Reference

IvyPanda. (2020, July 6). King Abdullah University Hospital's Accounting System. https://ivypanda.com/essays/king-abdullah-university-hospitals-accounting-system/

Reference

IvyPanda. (2020, July 6). King Abdullah University Hospital's Accounting System. Retrieved from https://ivypanda.com/essays/king-abdullah-university-hospitals-accounting-system/

Work Cited

"King Abdullah University Hospital's Accounting System." IvyPanda, 6 July 2020, ivypanda.com/essays/king-abdullah-university-hospitals-accounting-system/.

1. IvyPanda. "King Abdullah University Hospital's Accounting System." July 6, 2020. https://ivypanda.com/essays/king-abdullah-university-hospitals-accounting-system/.


Bibliography


IvyPanda. "King Abdullah University Hospital's Accounting System." July 6, 2020. https://ivypanda.com/essays/king-abdullah-university-hospitals-accounting-system/.

References

IvyPanda. 2020. "King Abdullah University Hospital's Accounting System." July 6, 2020. https://ivypanda.com/essays/king-abdullah-university-hospitals-accounting-system/.

References

IvyPanda. (2020) 'King Abdullah University Hospital's Accounting System'. 6 July.

Powered by CiteTotal, essay citation generator
More related papers