recherches économiques
Volume 17, Numéro 1, Pages 25-42
2022-06-08
Performance Audit Of A New Hospital Information System; Case Study Of The 3coh System At Ibn Sina Hospital Oeb/algeria
Authors : Aissaoui Nasreddine .
Abstract
We aim through this paper to highlight the experience of the Algerian Ministry of Health in the implementation of a management system with "triple" accounting within hospitals. We have followed a pilot experiment on hospital public institutions to learn from EPH Ibn Sina/ OEB experience of the challenges facing the implementation of a new 3COH accounting information system. Among the results of this research are two main problems that constrain the application of this new information system at the Ibn Sina hospital: the first is the poor combination of the efforts of the staff of the different services, despite the good design of 3COH software; The second, there is no enough feedback between health professionals and the finance and accounting department.
Keywords
performance audit ; hospital information system/HIS ; 3COH Information System ; Algerian hospitals ; Ibn Sina Hospital/ OEB
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