IDEAS home Printed from https://ideas.repec.org/a/rom/rampas/v2025y2025i44p94-113.html
   My bibliography  Save this article

The Quality Of It Systems And The Competencies And Training Of Employees In The Process Of Implementing A New Cost Accounting Standard In The Hospital

Author

Listed:
  • Grzegorz GLÓD

    (Associated Professor, Ph.D., University of Economics in Katowice, Faculty of Economics, Department of Entrepreneurship and Management Innovation, Bogucicka 3a, 40-287 Katowice, Poland)

  • Wojciech GLÓD

    (Associated Professor, Ph.D., University of Economics in Katowice, Faculty of Economics, Department of Entrepreneurship and Management Innovation, Bogucicka 3a, 40-287 Katowice, Poland)

  • Radoslaw WOLNIAK

    (Full Professor, Ph.D. eng., Informatics and Economics Department, Faculty of Organization and Management, Silesian University of Technology, Roosevelta 26-28, 41-800 Zabrze, Poland)

  • Izabela JONEK-KOWALSKA

    (Full Professor, Ph.D., Informatics and Economics Department, Faculty of Organization and Management, Silesian University of Technology, Roosevelta 26-28, 41-800 Zabrze, Poland)

Abstract

The research aimed to evaluate the quality of IT systems supporting cost accounting in Polish hospitals and to elucidate the influence of employee competencies and training on this quality. Drawing on survey data from 52 large and experienced hospitals, descriptive statistics and rank correlation coefficients were employed to analyze the relationships between IT system quality and employee competencies and training support during the implementation of new accounting and management solutions. Findings revealed an average assessment of IT system quality, with integration performing well and userfriendliness for the new cost accounting standard rated poorly. Overall, employee competencies were deemed good, showing promise for effective implementation of the standard. However, training support, especially at the design stage, was rated poorly. The analysis unveiled positive and statistically significant relationships between IT system quality, employee competencies, and training support, albeit with moderate (for competencies) and weak (for training) strengths. The study underscores the necessity of adequately preparing IT systems, ensuring the acquisition of reliable financial data, and providing comprehensive and sustained training support for successful adoption of new accounting and management solutions in hospitals.

Suggested Citation

  • Grzegorz GLÓD & Wojciech GLÓD & Radoslaw WOLNIAK & Izabela JONEK-KOWALSKA, 2025. "The Quality Of It Systems And The Competencies And Training Of Employees In The Process Of Implementing A New Cost Accounting Standard In The Hospital," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2025(44), pages 94-113.
    • Handle: RePEc:rom:rampas:v:2025:y:2025:i:44:p:94-113
    as

    Download full text from publisher

    File URL: https://ramp.ase.ro/vol44/44-06.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rom:rampas:v:2025:y:2025:i:44:p:94-113. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Androniceanu Armenia (email available below). General contact details of provider: https://edirc.repec.org/data/ccasero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.