Use of computerized accounting system and cost accounting techniques in hospital settings of UAE

Hadal Hammour

Abstract


Currently, the increasing complexity of medical care and technological innovations in the UAE has mainly highlighted the requirement for a cost-effective strategy for patient care within the hospital settings. This study mainly emphasizes on the emergence of accounting change and accounting innovations. A search of literature on Pubmed and government websites since 2016 until this day was performed. Where possible, different keywords derived from the aims of the study were mapped to the subject headings. For the purpose of ensuring that all relevant articles were examined, tracking of citations of all the included articles was undertaken by using google scholars, while the scanning of references of the bibliography of all the articles included was also performed. This article reviews accounting as a social practice by analyzing the emergence of specific accounting innovations, mainly costing techniques, within the health sector, and the expectations from such an innovation along with its consequences and effects. These types of systems can serve as a valuable tool for evaluating and controlling the cost of the departments. When used in such manner, it can prove to be helpful and furnishes essential knowledge which is important for controlling cost and determining alternatives services. There is a need to conduct additional research in the future on the concept of adoption of computerized accounting systems as well as the utilization of cost accounting techniques in specific health care organizations which were not included in this study so as to acquire a more realistic view of the problem.

Keywords


Computerized Accounting System, Cost Accounting, UAE, Accountants, Technology, Healthcare, Hospitals

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