Open AccessThe degree of cost accounting development in the context of hospital information system
Author(s) -
Magdalena Kludacz-Alessandri,
Wioletta Baran,
Małgorzata Cygańska,
Małgorzata Macuda,
Monika Raulinajtys Grzybek
Publication year - 2019
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0013.3075
Subject(s) - maturity (psychological) , cost accounting , accounting information system , context (archaeology) , accounting , management accounting , business , capability maturity model , order (exchange) , computer science , finance , psychology , paleontology , developmental psychology , software , biology , programming language
The article describes the results of research on the model of hospital cost accounting maturity obtained inthe second stage of own research. The aim of the conducted research was to identify the premises of costaccounting maturity in the context of the hospital information system. In order to achieve thus defined goal, a research hypothesis was formulated that the level of the maturity of hospital cost accounting depends on the degree of achievement of goals resulting from external and internal information needs of data recip-ients. It has been accepted that external needs determining the maturity of cost accounting arise from formal regulations. In the case of hospitals functioning as independent public health care centers, they have been recommended for use for 27 years. As regards the internal needs, the so called substantive integration of cost and medical data has been defined, among other things. The research shows that both formal regula-tions and managerial needs determine the level of cost accounting maturity. It also indicates that the sub-stantive integration of the collected data serving the needs of the management is more important than the technical integration of hospital information system.