An analysis of the medical accounting system and its effectiveness: A study on hospitals

This study aims to evaluate the effectiveness of the medical accounting system, which is a crucial component of financial management in the healthcare sector. The development of medical accounting practices alongside the Health Transformation Program has been examined through the monitoring of patient records, the recording of unbilled transactions, cost analyses, and accounting processes compliant with the Social Security Institution (SGK). A qualitative approach was adopted in this research, and both face-to-face and online interviews were conducted with 23 medical accounting professionals employed in various public, private, and university hospitals across Turkey. The data obtained from the interviews were analyzed using the content analysis method, resulting in the emergence of nine thematic areas. The findings reveal the strengths and weaknesses of the medical accounting system within the healthcare sector, the structural and procedural problems encountered in the system, and the needs regarding personnel and training; thereby providing managerial and strategic implications that will contribute to enhancing systemic efficiency and ensuring the financial sustainability of healthcare services.