อิทธิพลของคุณภาพระบบสารสนเทศทางการบัญชีต่อผลการดำเนินงานเชิงดุลยภาพ: กรณีศึกษาโรงพยาบาลเอกชนในประเทศไทย

Abstract

Research objectives are(1) to study the quality level of accounting information system, and (2) to study the balanced scorecard level of private hospitals in Thailand and (3) 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 hospital in Thailand. The sample was 255 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. From the study, it was found that (1) the quality of accounting information system on the balanced scorecard. Case studyof private hospitals in Thailand Overall, the average was at a high level. When considering each aspect, it will be found that decision-making was at the highest level (2) the opinion of private hospitals in Thailand on the balanced scorecard. There is a high average. When considering each aspect, it will be found that The customer perspective is the most level. Most private hospitals place importance on balanced scorecard. Customer view This is because the hospital is focused on providing quick access to services and treatment. In order to make customers who use the service to be satisfied When customers are satisfied, they will reuse the services and cause increased operating results. Will consider all 5 aspects and find that the decision-making, Information system integrity, the frequency of reporting, the flexibility to use and improve in addition. Has a positive influence on balanced scorecard. Executive experience, Operating times and total income have a positive influence on the balanced scorecard of the private hospital business.