“…The opportunities offered by digital technologies are substantial. Many processes within accounting and managerial information systems are made more efficient through innovation and digitization [ 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 85 , 86 , 87 ], contributing to healthcare organizations’ high performance [ 10 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61 , 62 , 63 , 64 , 65 , 66 , 67 , 68 , 69 ]. However, there are also several risks, obstacles, and challenges.…”