Linking accounting information systems to financial management decision the moderating role of internal control systems among public hospitals in the Central Region

Abstract

An accounting information system (AIS) keeps track of a company's accounting and commercial activities. The purpose of this research is to look into the role of the accounting information system (AIS) in increasing performance efficiency (PE). The relationship between the accounting information system (AIS) indicated by verifiability (VE), accuracy (AC), reliability (RE), and increasing performance efficiency (IPE) in hospitals in the central region are investigated in this quantitative study. Participants were given questionnaires to gauge their perceptions of the AIS's involvement in IPE. A total of 250 respondents were selected from the four hospitals for the study. This study analysed the data using the (SPSS) program, and the results revealed a statistically significant relationship (at the significance level (of α≤0.05) between the AIS represented by VE, AC, RE, and PE. This means that the AIS provides accountants with relevant information, information that assists them in checking the outcome of planned actions, information that is reliable, and opportunities to improve their work. Furthermore, the AIS contributes to data integrity and IPE.