Factors Affecting the Adoption of Computerized Accounting Systems: Case Study of Private Hospitals in Sulaymaniyah

The purpose of this study was to identify the factors influencing the adoption of computerized accounting systems in private hospitals in Sulaymaniyah, within the Kurdistan region. The specific objectives were to measure the effect of the foundation, human resources, cost, and administrative performance on the computerization of the accounting system. Independent variables consisted of foundation, human resources, cost, and administration performance, while the dependent variable was the adoption of a computerized accounting system in private hospitals. The researcher employed a descriptive design, aiming to observe and document behaviors without influencing them. For sampling, a purposive approach was utilized to select respondents. Five hospitals participated in the study, with a total of sixteen questionnaires distributed among their employees (Shah, and Mehmood, 2024). Despite the distribution plan, only seven questionnaires were returned, resulting in a response rate of 58.3%. Following a filtration process to remove invalid responses, five questionnaires were deemed suitable for analysis, indicating a retention rate of 71.4%. The study findings revealed a statistically significant positive correlation between administration, cost, foundation and human resource factors and the successful implementation of computerized accounting systems in hospitals (Salih, 2019). The study recommends that private hospitals in Sulaymaniyah establish mechanisms for ongoing monitoring and evaluation of computerized accounting system (CAS) performance. This ensures that the system is continuously optimized and aligned with organizational needs. Additionally, investing in staff training and development is crucial to enhancing their proficiency in accounting software. This empowers employees to effectively utilize the CAS, leading to improved financial management and operational efficiency. There is a need to conduct more research on factors influencing the adoption of computerized accounting systems in the areas that were not included in this study to get a better understanding of the problem.