Return on investment (ROI) in financial information systems (FISs) is challenging because:
a. patient accounting is considered an intangible asset.
b. FISs systems are very complex.
c. FISs often lose money due to complexity.
d. staff requires substantial training, which is very costly.
ANS: A
Decision makers may have a more challenging time realizing the return on investment or understanding the importance of the investment in FISs, since information technology software applications, such as patient accounting or revenue, are considered intangible assets.
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