The impact of health information technology on the relationship between financial performance and profitability in Imam Khomeini Hospital

Document Type : Research Paper

Authors

1 Assistant, Department of Accounting, Faculty of Management and Accounting, Bakhtar University, Ilam, Iran

2 4. Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran

3 3. Faculty Member,Department of Accounting, Technical and Vocational University(TVU), Tehran, Iran

4 2. Master's student, Department of Accounting, Faculty of Management and Accounting, Bakhtar University, Ilam, Iran

Abstract

The purpose of this article is the effect of health information technology on the relationship between financial performance and profitability in the hospital. In this regard, the current research is one of the quantitative researches in terms of the data collection method. The target statistical population in this research is 215 health managers and supervisors under the supervision of the Medical Sciences Department of Ilam Province, so a statistical sample of 150 people was determined using Cochran's formula. The sampling method is also available. The data collection tool in this research includes three questionnaires, the validity of which was confirmed in convergent and divergent ways, and the reliability was confirmed using Cronbach's alpha coefficient. The results of research hypotheses showed that investment in health information technology of the hospital, including intermediary business processes after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity. Also, investment in hospital health information technology, including intermediary business processes, after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity, and it can be said that at the 99.99 percent confidence level and the error level 0.01 Health information technology has an effect on the relationship between financial performance and profitability in Imam Khomeini Hospital, Ilam.

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References

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History

  • Receive Date: 06 August 2023
  • Revise Date: 02 April 2024
  • Accept Date: 18 September 2023

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