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Assessing Digital Transformation of Cost Accounting Tools in Healthcare

The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital technologies, such as artificial intelligence, blockch...

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Autor principal: Vărzaru, Anca Antoaneta
Formato: Online Artículo Texto
Lenguaje:English
Publicado: MDPI 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9736462/
https://www.ncbi.nlm.nih.gov/pubmed/36497649
http://dx.doi.org/10.3390/ijerph192315572
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author Vărzaru, Anca Antoaneta
author_facet Vărzaru, Anca Antoaneta
author_sort Vărzaru, Anca Antoaneta
collection PubMed
description The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital technologies, such as artificial intelligence, blockchain, the Internet of Things, big data, and cloud computing, can trigger a crucial leap forward, leading to a paradigm-shifting in healthcare organizations’ accounting management. The paper’s main objective is to investigate the perception of Romanian accountants on implementing digital technologies in healthcare organizations’ accounting management. The paper implies a study based on a questionnaire among Romanian accountants who use various digital technologies implemented in traditional and innovative cost accounting tools. Based on structural equation modeling, the results emphasize the prevalence of innovative tools over traditional cost accounting tools improved through digital transformation, digital technologies assuming the most complex and time-consuming tasks. Moreover, the influence of cost accounting tools improved through digital transformation on healthcare organizations’ performance is much more robust in the case of innovative tools than in the case of traditional cost accounting tools. The proposed model provides managers in healthcare organizations with information on the most effective methods in the context of digital transformation.
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spelling pubmed-97364622022-12-11 Assessing Digital Transformation of Cost Accounting Tools in Healthcare Vărzaru, Anca Antoaneta Int J Environ Res Public Health Article The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital technologies, such as artificial intelligence, blockchain, the Internet of Things, big data, and cloud computing, can trigger a crucial leap forward, leading to a paradigm-shifting in healthcare organizations’ accounting management. The paper’s main objective is to investigate the perception of Romanian accountants on implementing digital technologies in healthcare organizations’ accounting management. The paper implies a study based on a questionnaire among Romanian accountants who use various digital technologies implemented in traditional and innovative cost accounting tools. Based on structural equation modeling, the results emphasize the prevalence of innovative tools over traditional cost accounting tools improved through digital transformation, digital technologies assuming the most complex and time-consuming tasks. Moreover, the influence of cost accounting tools improved through digital transformation on healthcare organizations’ performance is much more robust in the case of innovative tools than in the case of traditional cost accounting tools. The proposed model provides managers in healthcare organizations with information on the most effective methods in the context of digital transformation. MDPI 2022-11-23 /pmc/articles/PMC9736462/ /pubmed/36497649 http://dx.doi.org/10.3390/ijerph192315572 Text en © 2022 by the author. https://creativecommons.org/licenses/by/4.0/Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
spellingShingle Article
Vărzaru, Anca Antoaneta
Assessing Digital Transformation of Cost Accounting Tools in Healthcare
title Assessing Digital Transformation of Cost Accounting Tools in Healthcare
title_full Assessing Digital Transformation of Cost Accounting Tools in Healthcare
title_fullStr Assessing Digital Transformation of Cost Accounting Tools in Healthcare
title_full_unstemmed Assessing Digital Transformation of Cost Accounting Tools in Healthcare
title_short Assessing Digital Transformation of Cost Accounting Tools in Healthcare
title_sort assessing digital transformation of cost accounting tools in healthcare
topic Article
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9736462/
https://www.ncbi.nlm.nih.gov/pubmed/36497649
http://dx.doi.org/10.3390/ijerph192315572
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