Investigating the Impact of Hospital Information System on the Quality of Financial Reporting (Case Study: Mashhad Bentolhoda Hospital)

Document Type : Original Article

Authors

Abstract

Introduction: Hospitals as one of the paramount social organizations play a prominent role in improving a countryʼs health status (by providing health care services) and keeping critical information about patients’ state of health. Accordingly, providing a comprehensive report to reveal their financial situation appropriately is required, hence some standards and instruments are needed. To this end, Hospital Information System (HIS) was applied.
Method: This study is a descriptive-survey research conducted in 2016. The sample included 92 respondents selected out of the chief executive officers, accounting department staff, board members, and trustees of Bentolhoda hospital in Mashhad city.
P-value of multiple linear regression analysis was used to assess the proposed hypotheses.
Results: According to the results, there is a significant relationship between information subsystems of resources management (warehouse and assets), operation rooms, pharmacy, treatment accounting, radiology and sonography, laboratory and out-patient (clinics) with financial reporting.
Conclusion: A suitable, integrated, and standard information system in hospitals would improve the quality of their financial reporting.

Keywords

References

1        Rhimipour, M.; Ghayoomi, A.; and Kh. Mohammadzadeh (2016). “The Relationship between Using Hospital Information System and Psychological Empowerment of Hospital Employees”, Health Information Management, Vol. 12, No. 6, pp. 712-718. [In Persian]
2        Nopasand Asil, M.; Dostar, M.; and M. Haji Ali Asgary (2016). “Investigating the Role of Hospital Information Systems and Hospital Performance with Regard to Patientsʼ Satisfaction from the Perspective of the Rasht Hospitals Staff”, Journal of Gilan University of Medical Sciences, Vol. 25, No. 98, pp. 51-60. [In Persian]
3        Islamee, Y. (1997). “The Role of Management Information Systems in Decision Making of Yasa Iran Managers”, M. A. Thesis in Industrial Engineering, Tehran, Tarbiat Modares University. [In Persian]
4        Reichertz, P. (2006). “Hospital Information System”, International Journal of Medical Informatics, Vol. 6, No. 75, pp. 268-81.
5        Douglans, D.; Jianguo, X.; Andy, H.; and R. Silva (1977). “Hospital Indexes”, International Journal of Health Planning and Management, Vol. 8, No. 12, pp. 207-18.
6        Mehraeen, S.; Ahmadi, M.; Shajarat, M.; and M. Khoshgam (2013). “Assessing Hospital Information System in Selected Tehran Hospitals”, Payavard Salamat, Vol. 6, No. 6, pp. 458-466. [In Persian]
7        Moradi, Gh.; Sarbaz, M.; Kimiafar, Kh.; Shafiei, N.; and Y. Setayesh (2008). “The Role of Hospital Information System in the Improving the Performance of Doctor Sheikh Hospital in Mashhad”, Health Information Management, Vol. 5, No. 2, pp. 159-166. [In Persian]
8        Manochehri, Zh. (2007). “Viewpoints of Managers and Supervisors of Tehran Hospitals in the Field of Management Information Systems and Providing an Appropriate Model for Designing an Hospitals Information System by Using the BSP Method”, M. A. Thesis in Healthcare Management, Tehran University of Medical Sciences. [In Persian]
9        Li, Q. and T. Wang (2010). “Financial Reporting Quality and Corporate Investment Efficiency: Chinese Experience”, Nankai Business Review International, Vol. 1, No. 2, pp. 197-213.
10      Andro, M.; Grostics, H.; and E. Jacobs (2015). Health Information Management of a Strategic, 2nd Edition, USA: WB. Saunders.
11      Mahajan, V. and E. F. Milton (1977). “The Use of Computers in Hospitals: An Analysis of Adopters and Nonadopters”, Interfaces, Vol. 3, No. 7, pp. 95-107.
12      Anderson, J. (2003). “Health System Medical Records, Health Information Management, the Health Information Management Department at Anderson Hospital Maintains and Retrieves Patientsʼ Medical Records”, Available at: http://www.andersonho spital.org. [Online] [22 March 2015]
13      Kashanipour, M.; Azar Khosh, H.; and M. Rahmani (2015). “The Effect of Managersʼ Ability on the Relationship between the Quality of Financial Reporting and the Efficiency of Investment in the Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 4, No. 3, pp. 66-85. [In Persian]
14      Hall, J. (2012). Accounting Information Systems, 8th Edition, Boston, Massachusetts: South-Western Cengage Learning.
15      Chen, H.; Yan Huang, Sh.; Chiu, A.; and Ch. Pai (2012). “The ERP System Impact on the Role of Accountants”, Industrial Management & Data Systems, Vol. 112, No. 1, pp. 83-101.
16      Sonnenberg, Ch. and J. Vom Brocke (2014). “The Missing Link Between BPM and Accounting: Using Event Data for Accounting in Process-Oriented Organizations”, Business Process Management Journal, Vol. 20, No. 2, pp. 213-246.
17      Daghani, S. and M. Araby (2009). “Strategic Planning in Noor Eye Hospital”, 4th International Conference on Strategic Management, 16th and 17th January, Tehran. [In Persian]
18      Komijani, H. (2015). “Reviewing and Introducing the NHS IT System”, M. A. Thesis in Healthcare Management, Tehran University of Medical Sciences. [In Persian]
19      Lee, F.; Teich, J. M.; Spurr, C. D.; and D. W. Bates (1996). “Implementation of Physician Order Entry: Users Satisfaction and Self Reported Usage Pattern”, Journal of American Information Association, Vol. 1, No. 3, pp. 42-55.
20      Khanduzi, H. (2012). “Investigating the Effective Factors and Presenting A Model for Accepting Hospital Information Systems by Users of Tehran Public Hospitals”, M. A. Thesis in Management, Alzahra University of Tehran. [In Persian]
21      Kamrani, H. (2013). “Investigating the Impact of the Implementation of Hospital Information Management System on Organizational Performance Improvement (Case Study: Bahrami Children Hospital)”, M. A. Thesis in Management, Eslamic Azad University of Tehran Jonob. [In Persian]
22      Naghipour, N. (2014). “Providing a Framework for Evaluating the Hospital Information Systems (Case Study: Educational Hospitals of Qazvin Province)”, M. A. Thesis in Management, Semnan University. [In Persian]
23      Mahdavi, Gh. and M. H. Maher (2013). “The Examination of Managersʼ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences)”, Journal of Health Accounting, Vol. 2, No. 1, pp. 78-96. [In Persian]
24      Rahmi, A. (2015). “The Effect of Hospital Information Comprehensive System on the Improvement of Value Chain in Imam Ali Hospital of Kermanshah”, M. A. Thesis in Management, Eslamic Azad University of Kermanshah. [In Persian]
25      Sadoughi, M. (2015). A Brief Description of the NHS IT System, 1st Edition, Mashhad: University of Medical Sciences. [In Persian]
26      Pourzamani, Z. and D. Moinian (2015). “The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards”, Journal of Health Accounting, Vol. 4, No. 3, pp. 20-44.
27      Rezaei, M.; Gholampour, K.; and M. Yousfi (2015). “Investigating the Effect of Hospital Information Systems on the Establishment of Clinical Governance (Case Study: Val Asr Regional Hospital)”, International Journal of Humanities and Cultural Studies, Vol. 6, No. 2, pp. 60-75.
28      Sibolskis, R.; Bigelow, A.; and F. Bower (2015). “An Vestment of Creativity and its Development”, Human Development, Vol. 4, No. 34, pp. 110-135.
29      Chong, K.; D. Lee; and H. Khan (2015). “Medical Informatics-Attorney Hospital Situation”, Move to Health, Vol. 10, No. 5, pp. 50-66.
30      Fitrios, R. (2016). “Factors that Influence Accounting Information System Implementation and Accounting Information Quality”, International Journal of Scientific & Technology Research, Vol. 5, No. 4, pp. 20-43.
31      Mahdavi, Gh. and E. Kermani (2016). “Investigating the Effect of the Board of Directors’ Independency on the Relationship between Information Asymmetry and Financial Reporting Quality in the Companies Listed on the Tehran Stock Exchange”, Journal of Financial Management Strategy, Vol. 3, No. 4, pp. 1-26. [In Persian]
32      Pahlavan Sharif, S. (2014). Modeling of Structural Equations with Amos, 1st Edition, Tehran: Bisheh Publications. [In Persian]
Journal of Health Accounting
Volume 6, Issue 1 - Serial Number 17
September 2017
Pages 44-67

Files

Share

How to cite

Statistics