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Management accounting in public and private hospitals:: a comparative study
Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
University of Kalmar, Baltic Business School.
2004 (English)In: Studies in managerial and financial accounting, ISSN 1479-3512, Vol. 14, no 5, p. 427-445Article in journal (Refereed) Published
Abstract [en]

This paper investigates whether hospitals run as limited companies have more cost conscious and organizationally committed clinic superintendents when compared with public hospitals. Also, if the management accounting systems differ in the hospitals studied. Using a questionnaire, two hospital companies are compared with two hospitals controlled by political boards.

According to the analysis there are no significant differences between clinic superintendents in public hospitals and hospital companies. This is true in terms of organizational commitment and cost consciousness. However, the study indicates that participation in the hospital budget-setting process and satisfaction with financial information both affect the superintendents' cost consciousness.

 

Place, publisher, year, edition, pages
2004. Vol. 14, no 5, p. 427-445
National Category
Economics and Business
Research subject
Economy, Organisation theory
Identifiers
URN: urn:nbn:se:lnu:diva-1579ISI: 000225828400017OAI: oai:DiVA.org:lnu-1579DiVA, id: diva2:308625
Note
Conference: Workshop on Performance Measurement and Management Control - Superior Organizational Performance Location: EDHEC Sch Management, Nice, FRANCE Date: SEP , 2003 Ingår i konferensmeddelande: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: SUPERIOR ORGANIZATIONAL PERFORMANCE Available from: 2010-04-06 Created: 2010-04-06 Last updated: 2017-04-20Bibliographically approved

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Aidemark, Lars-GöranLindkvist, Lars

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
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  • vancouver
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf