MEDICAL ACCOUNTING AND ITS ROLE IN THE EFFECTIVE MANAGEMENT OF HEALTH SERVICES

Within the scope of the Health Transformation Program, which started to be implemented in 2003, radical reforms were implemented and significant improvements were made in the provision of health services. One of these developments took place in the field of medical accounting. In this study, which aimed to evaluate the gains obtained in this field during the current process, and analyze the existing problems and present their solutions, the data obtained by applying a survey to medical accounting experts was analyzed with SPSS 26.0 and AMOS programs. The analysis of the findings indicated that the level of awareness regarding medical accounting was at medium levels, and that the prominent problems in this field resulted from systemic deficiencies and a lack of qualified personnel. Medical accounting can play an important role in increasing the financial sustainability and management performance in these businesses if prominent suggestions such as considering medical accounting as a separate branch of accounting and focusing on its education, increasing the support of the management in this field in healthcare businesses, and implementing an effective system are implemented.