Evaluation of the Computerized Accounting Information System (CAIS) in Smart Healthcare Systems: Examples of Turkey

The health sector has a significant impact on human life. Digital technologies such as blockchain, artificial intelligence, big data, machine learning, and the Internet of Things have had an impact on many economies and professions. One of them is the field of accounting and the accounting profession. Since the existence of an effective accounting system is important to the success of organizations, accounting practices come to the fore at this point. Technology benefits are listed in many areas in the health sector, such as sharing insurance claims between parties with blockchain technology, machine learning and data analysis for data privacy, data mining, and detection of fraud. This study, besides explaining the concept of medical accounting in the health sector, aims to discuss the technological developments and benefits in the field of accounting in the health sector within the framework of cost accounting, management accounting, and fraud prevention.