The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets: A Literature Review
|
|
Author(s): Carla Marina Pereira de Campos (University of Aveiro, Portugal), Lúcia Lima Rodrigues (University of Minho, Portugal)and Susana Margarida Faustino Jorge (University of Coimbra, Portugal)
Copyright: 2016
Pages: 24
Source title:
Global Perspectives on Risk Management and Accounting in the Public Sector
Source Author(s)/Editor(s): Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
DOI: 10.4018/978-1-4666-9803-1.ch018
Purchase
|
Abstract
The role of management accounting systems (MAS) in the construction of budgets in the public health sector has been one of the least studied topics in the international literature. Furthermore, several studies have confirmed the loss of relevance of traditional approaches to budgeting due to the need to implement techniques that are more performance-oriented. Since public hospitals are organisations that depend significantly on public funds, with substantial impacts on governments' budgets, the pressure for reducing expenditures is strong, causing increased difficulties in hospital management. In order to analyse the role of MAS in the preparation of hospital budgets, this chapter presents a literature review on this topic. This review allows to understand the loss of relevance of traditional budgeting techniques and to present alternative approaches. In this process, the implementation of different kinds of budgeting is heavily influenced by governments and professionals. Nevertheless, the research on this topic is still very scarce, evidencing the need to continue studying it.
Related Content
|
.
© 2024.
36 pages.
|
|
.
© 2024.
23 pages.
|
|
.
© 2024.
23 pages.
|
|
.
© 2024.
25 pages.
|
|
.
© 2024.
21 pages.
|
|
.
© 2024.
20 pages.
|
|
.
© 2024.
16 pages.
|
|
|