A STUDY ON ACCOUNTING INFORMATION SYSTEM AT HANOI PUBLIC HOSPITALS

The survey results indicate that there are existing issues in the implementation and
operation of accounting information systems in public hospitals in Vietnam. While the
basic computer and server systems meet current needs, there is a lack of
synchronization and neglect of server and computer security. It is important for
hospitals to plan synchronized infrastructure investments aligned with the operational
requirements of the accounting information system. Additionally, the use of multiple
software in public hospitals lacks uniformity, leading to disjointed data management
and inefficiencies. Synchronizing databases and moving towards integration with the
management information system is crucial. The study also reveals a relatively low rate
of developing necessary processes in the surveyed units, particularly in accounting
processes. Due to the lack of synchronized software usage and integration, control
systems face significant challenges. There is a critical need for an integrated control
system that oversees revenue collection and fund settlement to ensure effective
management. In conclusion, the paper recommends improvements in data
management, control systems, and software integration in public hospitals' accounting
information systems in Hanoi.