“ACCOUNTING INFORMATION SYSTEMS AND THEIR CONTRIBUTION TO THE IMPROVEMENT OF RETURN ON ASSETS AND OPERATING CASH FLOW TO DEBT RATIO: EVIDENCE FROM NATIONAL HOSPITALS OF THE UK”, Wor.econo. and fin. Bul., vol. 44, pp. 227–239, Mar. 2025, Accessed: Jun. 03, 2026. [Online]. Available: https://scholarexpress.net/index.php/wefb/article/view/5081