The Impact of Digital Technologies in Cost Accounting on Improving Services in the Government Public Sector: A Case Study of Public Hospitals
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This research aims to study the impact of digital technologies on cost accounting in improving services in public hospitals. We seek to provide a comprehensive understanding of how modern technologies are adopted and used in cost accounting such as implementing artificial intelligence systems or enterprise resource planning (ERP)systems are adopted and used in cost accounting, and how these tools can contribute to improving the quality and efficiency of services provided in public hospitals. it will also help manage cost structures and minimize cost variables. Therefore, this research is of great importance in achieving sustainable development goals and improving the quality of life. Research design is a mixed-method approach, and both questionnaires and case studies are done to increase the validity and reliability of research results. Primary research data was gathered from patients visiting the Government General Hospital of Medical City and Al Yarmouk Hospital in Baghdad. The value of R Square is 0.559, and this shows that there is a 55.9% variation in service quality if digital technologies are adopted along with maintaining cost accounting records in a positive manner. Research also recommends that for future studies, it is required that the interviews should also be conducted with the individuals working in the finance and accounting departments of the hospitals as they will be able to provide better insights regarding the impact of digital technologies on cost accounting.
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