以量性與質性實證方法探討區域醫院倒入會際資訊系統（AIS）影響決策模式之研究

An Empirical Study on Hospital Decision Making by the Implementation of Accounting Information System (AIS) with Quantitive and Qualitative Analysis

黃維民(Wei-Min Huang) ； 許恒韶(Heng-Shao Hsu) ； 陳虹君(Hung-Chung Chen)

《資訊管理展望》 14卷1&2期 (2012/12) Pp. 27-51

https://doi.org/10.29715/JIMCSA.201212.0002

摘要

總額預算制度實施後，成本控制與資源分配等即成為醫院營運之重要考量。本研究主要探討醫師的專業化程度是否會透過管理會計系統使用，進而影響其醫療決策受到總額預算之控管。其中，管理會計系統使用包括廣範圍的管理會計資訊使用以及互動式的管理會計系統使用。研究以量化輔以質化之研究方式進行，研究結果發現，醫師的專業化程度與其醫療決策受到總額預算之控管呈負向關聯性，然而，在透過廣範圍的管理會計資訊以及互動式的管理會計系統使用之後，醫療決策會受總額預算之控制，顯示出醫師的專業化程度會影響其對管理會計系統的使用，再進而正向影響其醫療決策受到預算控管。

關鍵字

會計資訊系統 ； 醫管決策 ； 全民健保 ； 總額預算

並列摘要

When the global budget system carried out, cost control and resource allocation become the important considerations for the hospital operation. This research analyzes the effect of the physicians' professionalism on the clinic decisions through the use of AIS. The use of AIS is investigated by two dimensions: the use of the broad-scope management accounting information and the use of interactive management accounting system. This research uses both quantitative and qualitative research methodologies, and the results indicate that physicians' professionalism have a negative relationship with their clinical decision making controlled through global budget. However, the clinical decision making will be controlled via the use of broad-scope management accounting information and the use of interactive management accounting system. It reveals that physician professionalism will affect their use of management accounting system, and further influence their clinical decision making.

並列關鍵字

Account Information System ； Hospital Decision Making ； National Health Insurance ； Global Budget