ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT PERFORMANCE OF PUBLIC HOSPITALS IN NIGERIA (A CASE OF THE UNIVERSITY COLLEGE HOSPITAL, IBADAN)
This study investigated the effect of accounting information system and management performance of Nigeria Public Hospitals: a case study of University College Hospital, Ibadan. The research adopted survey descriptive design and used purposive sampling method. Out of the population of eighty (80) participants who are staff and management of University College Hospital, Ibadan sixty-seven (67) were sampled for the study. The study made use of descriptive analysis and inferential statistics where data from field survey were analyzed using simple percentage, mean and standard deviation. Hypothesis test was conducted using Chi-Square in Statistical Package for Social Sciences (SPSS v.23). The findings revealed that accounting information system has significant effect on performance management of public hospitals in Nigeria. The result also showed that accounting information has an impact on financial control of public hospitals in Nigeria; accounting information has a significant effect on planning and control of public hospitals in Nigeria; accounting information has a positive effect on resource waste reduction in public hospital in Nigeria, and that accounting information has a significant effect on value creation of public hospitals in Nigeria. The study recommended that public hospitals management should focus on computerized accounting information systems to keep up with the latest developments in the field of technology.
Keywords: Accounting information, financial control, Performance, Planning and control, Resource waste reduction, University College Hospital, Value creation
