Abstract:Background
Multiple attempts aimed at highlighting the relationship between big data analytics and benefits for healthcare organizations have been raised in the literature. The big data impact on health organization management is still not clear due to the relationship’s multi-disciplinary nature. This study aims to answer three research questions: a) What is the state of art of big data analytics adopted by healthcare organizations? b) What about the benefits for both health managers and healt… Show more
“…The digitization of cost accounting in the healthcare industry supposes the automation of the accounting processes to facilitate the accomplishment of routine tasks and access to information in real-time on costs [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 82 , 83 ]. In line with the findings of other authors [ 81 , 82 , 83 , 84 ], the paper on the H2 hypothesis revealed the characteristics of the digital technologies implemented in traditional and innovative CAT appreciated by the respondents.…”
Section: Discussionmentioning
confidence: 99%
“…BD technology offers several significant advantages for costing tools, particularly in the healthcare industry, given the disadvantages related to the large amounts of information and the complexity of the data collected. In addition to traditional information in a quantifiable form, BD can enhance information using data, images, audio data, and data generated by IoT sensors, including patients [ 6 , 15 , 17 ]. These data are in addition to existing records, providing an opportunity to improve AM practices.…”
Section: Literature Reviewmentioning
confidence: 99%
“…New technologies make it possible to process and interpret large amounts of data in real time, strengthening transparency and generating increased confidence. Various researchers [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 ] show that IoT, BD, AI, and CC used in healthcare improved planning, decision-making, and treatment with a reduced time and cost. IoT ensures decision-making in time [ 10 , 11 , 12 , 13 , 14 , 18 ], based on the collection and processing of BD [ 9 , 15 , 17 ], shared with CC technology [ 10 , 16 ].…”
Section: Introductionmentioning
confidence: 99%
“…Various researchers [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 ] show that IoT, BD, AI, and CC used in healthcare improved planning, decision-making, and treatment with a reduced time and cost. IoT ensures decision-making in time [ 10 , 11 , 12 , 13 , 14 , 18 ], based on the collection and processing of BD [ 9 , 15 , 17 ], shared with CC technology [ 10 , 16 ]. AI solves routing, traffic engineering, resource allocation, and security [ 10 , 15 ].…”
Section: Introductionmentioning
confidence: 99%
“…AI solves routing, traffic engineering, resource allocation, and security [ 10 , 15 ]. Combined, new digital technologies could enhance effective healthcare delivery [ 10 , 15 , 17 ]. New technologies are helpful throughout the AM process, from data collection to final decision-making.…”
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.
“…The digitization of cost accounting in the healthcare industry supposes the automation of the accounting processes to facilitate the accomplishment of routine tasks and access to information in real-time on costs [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 82 , 83 ]. In line with the findings of other authors [ 81 , 82 , 83 , 84 ], the paper on the H2 hypothesis revealed the characteristics of the digital technologies implemented in traditional and innovative CAT appreciated by the respondents.…”
Section: Discussionmentioning
confidence: 99%
“…BD technology offers several significant advantages for costing tools, particularly in the healthcare industry, given the disadvantages related to the large amounts of information and the complexity of the data collected. In addition to traditional information in a quantifiable form, BD can enhance information using data, images, audio data, and data generated by IoT sensors, including patients [ 6 , 15 , 17 ]. These data are in addition to existing records, providing an opportunity to improve AM practices.…”
Section: Literature Reviewmentioning
confidence: 99%
“…New technologies make it possible to process and interpret large amounts of data in real time, strengthening transparency and generating increased confidence. Various researchers [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 ] show that IoT, BD, AI, and CC used in healthcare improved planning, decision-making, and treatment with a reduced time and cost. IoT ensures decision-making in time [ 10 , 11 , 12 , 13 , 14 , 18 ], based on the collection and processing of BD [ 9 , 15 , 17 ], shared with CC technology [ 10 , 16 ].…”
Section: Introductionmentioning
confidence: 99%
“…Various researchers [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 ] show that IoT, BD, AI, and CC used in healthcare improved planning, decision-making, and treatment with a reduced time and cost. IoT ensures decision-making in time [ 10 , 11 , 12 , 13 , 14 , 18 ], based on the collection and processing of BD [ 9 , 15 , 17 ], shared with CC technology [ 10 , 16 ]. AI solves routing, traffic engineering, resource allocation, and security [ 10 , 15 ].…”
Section: Introductionmentioning
confidence: 99%
“…AI solves routing, traffic engineering, resource allocation, and security [ 10 , 15 ]. Combined, new digital technologies could enhance effective healthcare delivery [ 10 , 15 , 17 ]. New technologies are helpful throughout the AM process, from data collection to final decision-making.…”
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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