文章基本信息

标题：THE AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 - HUMAN RESOURCES, ACCOUNTING, AND INFORMATION SYSTEMS ISSUES
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作者：Gloria Clark ; Janice Smith ; Sharon White 等
期刊名称：Issues in Information Systems
印刷版ISSN：1529-7314
出版年度：2010
卷号：11
期号：2
页码：114-121
出版社：International Association for Computer Information Systems
摘要：This paper reviews a major facet of the American Recovery and Reinvestment Act of 2009 – healthcare implementation issues as they relate to human resource management, accounting, and information technology use. Specifically, we look at the technological implications for the COBRA Coverage Extension, HIPAA, and Medicaid Expansions of the Act. There is a twofold purpose to this paper – to examine government regulation, organizational and people issues related to information technology and the need for its integration in both perspective and utility with other functional areas of the organization; and to analyze a specific fact situation in which there is a greater call for informational technologists to increase their knowledge about the organization (e.g., human resource management issues, accounting systems, and management reporting needs) because of increased federal regulations and employment laws which affect reporting and compliance requirements. In addition, based on our examination of the current regulatory, employment law, compliance, and financial environments, we have made several recommendations that would facilitate the effective and efficient use of technology in business organizations impacted by the American Recovery and Reinvestment Act and other federal and state regulations.
关键词：American Recovery and Reinvestment;Act;Human;Resource;Information;Systems;Accounting Information Systems; Management;Information Systems; Privacy Issues; COBRA; and;HIPAA