According to the above, and based on the findings of previous studies, the study hypotheses can be drafted as follows: Main hypothesis no.1: There is no role for computerized accounting information systems in reducing the costs of medical services at King Abdullah University Hospital. Sub-hypothesis no.1: There is no role for human resources in reducing the costs of medical services at King Abdullah University Hospital. Sub-hypothesis no.2: There is no role for hardware and equipment in reducing the costs of medical services at King Abdullah University Hospital. Sub-hypothesis no.3: There is no role for software in reducing the costs of medical services at King Abdullah University Hospital. Sub-hypothesis no.4: There is no role for databases in reducing the costs of medical services at King Abdullah University Hospital. Sub-hypothesis no.5: There is no role for procedures in reducing the costs of medical services at King Abdullah University Hospital.