Identifying Key Factors for Health Economic Development in Medical Sciences Universities: The Role of Accounting Information Systems

Background & objectives: Health economics involves the application of economic theories to health and healthcare, focusing on the efficient allocation of resources and cost management.This study aims to identify the factors influencing the development of health economics in medical sciences universities, with a particular emphasis on the role of accounting information systems.Methods: A mixed-methods approach was employed.In the qualitative phase, purposive and snowball sampling techniques were used to select 23 participants for interviews, continuing until theoretical saturation was achieved.For the quantitative phase, a sample size of 395 was determined using G*Power software, comprising managers and experts from medical sciences universities and the Ministry of Health.Thematic analysis was conducted using MAXQDA software for qualitative data, while structural equation modeling (SEM) was performed using SPSS26 and Smart PLS3 for quantitative analysis. Results:The findings revealed that organizational factors (=0.170),infrastructure (=0.179),environmental factors (political, social, and cultural environments) (=0.165),financial information systems (=0.30), and national economic factors (=0.117)significantly influence the development of health economics.The financial information system also plays a mediating role between organizational factors and health economic development. Conclusion:While multiple factors contribute to the development of health economics, the role of accounting information systems in managing resources, costs, and economic planning warrants greater attention.Enhancing these systems can drive more effective health economic strategies in medical sciences universities.