병원 회계정보의 이용이 경영성과에 미치는 영향

As medical institutions face a rapidly competitive environment, appropriate management is essential for the survival and development of the institution. Therefore, this study empirically analyzed the mediating effect of perceived usefulness in relation to the effect of the use of hospital accounting information on business performance. This was done to identify the characteristics of accounting information that affect the business performance of hospitals, and to identify the relationship between the perceived usefulness of information users and business performance. As a result of statistically analyzing valid questionnaires collected from 113 hospital workers, the perceived usefulness in the relationship between information scope, aggregation, and business performance among accounting information characteristics showed a complete mediating effect, and a partial mediating effect in the relationship between integration and business performance. On the other hand, in the relationship between timeliness and business performance, perceived usefulness did not have a mediating effect, so accounting information characteristics partially mediated perceived usefulness and had a significant impact on business performance. Based on the results of this study, it was found that the quality of accounting information characteristics and the usefulness of information experienced by users should be improved to improve the business performance of hospitals.