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

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

• financial reporting quality
• hospital information management
• hospital information system