The influence of quality accounting information system on performance measured by balanced scorecard: A case study of private hospitals in Thailand

Abstract

          Research objectives are to study the quality level of accounting information system, and to test the influence of accounting information system quality on the performance measured by balanced scorecard of private hospitals in Thailand. The population is all private hospitals in Thailand. The sample was 121 hospitals. A questionnaire is used to collect data.

          The analysis of the data used in the study is the descriptive statistical analysis, correlation analysis and multiple regression analysis. The results of study show that there is the positive influence of accounting information system quality in terms of the flexibility of usage, improvement, and decision-making on balanced scorecard. In addition, management experience, total income, and the number of patient beds also have positive influences on the balanced scorecard of the private hospital business.