This study examines the transformative role of hospital accounting systems in improving the efficiency of outpatient services, focusing par-ticularly on the mediating effect of internal control quality and the moderating effect of the quality of accounting information systems. Using a rigorous methodological approach involving structural equation modelling, the study reveals that key accounting system components, such as recording accuracy, cost control efficiency, system integration and staff competence, significantly strengthen internal control mechanisms. These mechanisms then drive significant improvements in service delivery outcomes. These findings suggest that robust internal control quality is a vital conduit through which the excellence of accounting systems translates into tangible service enhancements. The study also reveals how better information systems can make the connection between integration capabilities and performance outcomes stronger. These ideas provide useful advice for people in charge of healthcare who want to improve their accounting system and control their environment. This research is very important for the study of how organizations are managed. It shows the ways that financial information systems can help to make healthcare more efficient. This is important for making sure that healthcare is available to everyone and for making sure that patients are treated well.
Sazali et al. (Tue,) studied this question.