Under the patronage of Dr. Mudhir Abdullah Al-Dhalimi, Chairman of the Board of Trustees, Prof. Dr. Aqeel Sarhan, President of Sawa University, and Asst. Prof. Dr. Hassan Rahim Khudr, Dean of the College of Health and Medical Technologies, the Department of Health Administration at the College of Health and Medical Technologies organized a scientific seminar entitled:
“Decision-Making in Healthcare Institutions Based on Accounting Information: An Approach to Improving Quality and Efficiency.”
The seminar was held at 11:00 a.m. on Saturday, February 28, 2026.
The seminar was presented by:
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Asst. Lecturer Hussein Abdul Hamza – Lecturer
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Asst. Lecturer Hussein Alawi Atiyah – Rapporteur
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Asst. Lecturer Hatif Ali Abdul – Chair
The seminar addressed the importance of accounting information as a strategic tool for decision-making in healthcare institutions, emphasizing that sound administrative and financial decisions should not be based solely on intuition or experience, but rather on accurate data and objective financial analysis.
The seminar explained how management accounting and healthcare cost-accounting systems contribute to determining the cost of medical services, analyzing variances, and rationalizing expenditure, thereby positively affecting the quality of healthcare and the sustainability of available resources. It also discussed the role of financial reports in supporting strategic planning, performance evaluation, and measuring the operational efficiency of hospitals and healthcare centers.
The seminar emphasized that utilizing accounting information in the complex healthcare environment contributes to improving resource allocation, reducing waste, and enhancing transparency and accountability. These practices ultimately lead to improving the quality of services provided to patients while achieving a balanced level of financial and administrative efficiency.
The seminar concluded with a recommendation to develop accounting information systems and train healthcare leaders in financial data analysis and its effective use in decision-making, in line with the requirements of modern management and institutional performance quality.
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