It appears that as the auditee initiated the implementation of a new accounting system called DeMars a stream of overflows threatened to destabilise it.
Finally, the study identified the main critical points relating to implementation of the new accounting system, offering, at the same time, several thoughts concerning possible subsequent analyses on this topic.
The aim of the paper is to analyse the critical points of the process of change which has been involving the Italian University System, with special reference to the reasons behind the implementation of the new financial accounting system.
Moreover, this study contributes to current knowledge by focusing on the mechanisms explaining successful implementation of new accounting and control systems in the health care sector.
The assessment finds that while implementation of a deposit account system has reduced the number of recharges between CDL and each campus from numerous times per year to about four or five times per year, those savings have been offset by the work campus accounting units perform to track expenditures against deposit accounts.
The paper highlights the organizational, cultural, technological, and financial considerations that should be taken into account when planning strategies for the implementation of EMR systems in hospital settings.
One of the contributing factors has been the implementation of information systems which have largely borrowed their designs from hospital and general practice systems with limited modifications to account for the particular environment and work processes of aged care [ 8].
Design and implementation of operating systems.
BERNARD LIETAER is an international expert in the design and implementation of currency systems.
