For the purpose of testing sub-hypothesis no.2, which provides that " There is no role for hardware and equipment in reducing the costs of medical services at King Abdullah University Hospital", Table 2 shows that the average was 4.1, the standard deviation 0.68, and the impact ratio 84%. This shows that there is a significant role for hardware and equipment in reducing the costs of medical services at King Abdullah University Hospital. Therefore the null hypothesis is rejected and the alternative hypothesis is accepted. This means that King Abdullah Hospital up-to-date with the latest technologies and has a major interest in modernizing its hardware and equipment, particularly accounting ones, in order to reduce the costs of medical services.