THE ROLE OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS IN REDUCING THE COSTS OF MEDICAL SERVICES AT KING ABDULLAH UNIVERSITY HOSPITAL

This study aimed to identify the role of computerized accounting information systems in reducing the costs of medical services provided at King Abdullah University Hospital. The study sample consisted of 36 employees including the administrative & financial director, the head of the accounting department, information systems personnel, and accountants. The study adopted the theoretical and field approaches of the descriptive analytical methodology. The study findings showed that there is a significant role for computerized accounting information systems in the reduction medical services costs at the hospital. It illustrated a positive correlation between each component of accounting information systems (human resources, hardware and equipment, software, databases, and procedures) and the reduction of medical services costs at the hospital. The study recommendations included retaining the highest levels of computerized accounting information systems through keeping up with the latest developments in the fields of software, hardware and databases, conducting regular maintenance which helps raise the level of services provided to patients at King Abdullah University Hospital, developing work procedures along with the progress of computerized accounting information systems, and conducting more research on the role of computerized accounting information systems in reducing the costs of medical services at other hospitals which were not included in previous studies such as the University of Jordan Hospital and private hospitals.