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

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 user-friendliness 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.