Publicação
The role of management accounting systems in public hospitals and the construction of budgets
| Resumo: | 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. |
|---|---|
| Autores principais: | Campos, Carla Marina Pereira de |
| Outros Autores: | Lima Rodrigues, Lúcia; Jorge, Susana Margarida Faustino |
| Assunto: | Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| Ano: | 2016 |
| País: | Portugal |
| Tipo de documento: | capítulo de livro |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| _version_ | 1866878020699029504 |
|---|---|
| author | Campos, Carla Marina Pereira de |
| author2 | Lima Rodrigues, Lúcia Jorge, Susana Margarida Faustino |
| author2_role | author author |
| author_facet | Campos, Carla Marina Pereira de Lima Rodrigues, Lúcia Jorge, Susana Margarida Faustino |
| author_role | author |
| contributor_name_str_mv | Universidade do Minho |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Campos, Carla Marina Pereira de\"},{\"Person.name\":\"Lima Rodrigues, Lúcia\"},{\"Person.name\":\"Jorge, Susana Margarida Faustino\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Universidade do Minho |
| datacite.creators.creator.creatorName.fl_str_mv | Campos, Carla Marina Pereira de Lima Rodrigues, Lúcia Jorge, Susana Margarida Faustino |
| datacite.date.Accepted.fl_str_mv | 2016-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2023-04-06T14:38:50Z |
| datacite.date.embargoed.fl_str_mv | 2023-04-06T14:38:50Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| datacite.titles.title.fl_str_mv | The role of management accounting systems in public hospitals and the construction of budgets |
| dc.contributor.none.fl_str_mv | Universidade do Minho |
| dc.creator.none.fl_str_mv | Campos, Carla Marina Pereira de Lima Rodrigues, Lúcia Jorge, Susana Margarida Faustino |
| dc.date.Accepted.fl_str_mv | 2016-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2023-04-06T14:38:50Z |
| dc.date.embargoed.fl_str_mv | 2023-04-06T14:38:50Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://hdl.handle.net/1822/83866 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | IGI Global |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.rights.rights.copyright.fl_str_mv | openAccess |
| dc.subject.none.fl_str_mv | Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| dc.title.fl_str_mv | The role of management accounting systems in public hospitals and the construction of budgets |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_3248 |
| description | 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. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | bookPart |
| fulltext.url.fl_str_mv | https://prod-dspace.uminho.pt/bitstreams/8a036155-191d-40f4-831c-b53a4fff6aba/download |
| id | rum_cf975ee50b78cf28c75698b9bcbbbb40 |
| identifier.url.fl_str_mv | https://hdl.handle.net/1822/83866 |
| instacron_str | repositorium |
| institution | Universidade do Minho |
| instname_str | Universidade do Minho |
| language | eng |
| network_acronym_str | rum |
| network_name_str | RepositóriUM - Universidade do Minho |
| oai_identifier_str | oai:repositorium.uminho.pt:1822/83866 |
| organization_str_mv | urn:organizationAcronym:repositorium |
| person_str_mv | Campos, Carla Marina Pereira de Lima Rodrigues, Lúcia Jorge, Susana Margarida Faustino |
| publishDate | 2016 |
| publisher.none.fl_str_mv | IGI Global |
| reponame_str | RepositóriUM - Universidade do Minho |
| repository_id_str | urn:repositoryAcronym:rum |
| service_str_mv | urn:repositoryAcronym:rum |
| spelling | engIGI GlobalporThe 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.application/pdfporThe role of management accounting systems in public hospitals and the construction of budgetsCampos, Carla Marina Pereira deLima Rodrigues, LúciaJorge, Susana Margarida FaustinoHostingInstitutionOrganizationalUniversidade do Minhoe-mailmailto:repositorium@usdb.uminho.ptrepositorium@usdb.uminho.ptISBNIsPartOf9781522516750DOIIsPartOf10.4018/978-1-5225-1674-3.ch0142023-04-06T14:38:50Z20162016-01-01T00:00:00ZHandlehttps://hdl.handle.net/1822/83866http://purl.org/coar/access_right/c_abf2open accessManagement accounting systemsBudgeting practicesHealth care sectorTraditional and alternative budgeting approaches210214 bytesliteraturehttp://purl.org/coar/resource_type/c_3248book part2016http://creativecommons.org/licenses/by/4.0/openAccesshttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://prod-dspace.uminho.pt/bitstreams/8a036155-191d-40f4-831c-b53a4fff6aba/download |
| spellingShingle | The role of management accounting systems in public hospitals and the construction of budgets Campos, Carla Marina Pereira de Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| status | SINGLETON |
| subject.fl_str_mv | Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| title | The role of management accounting systems in public hospitals and the construction of budgets |
| title_full | The role of management accounting systems in public hospitals and the construction of budgets |
| title_fullStr | The role of management accounting systems in public hospitals and the construction of budgets |
| title_full_unstemmed | The role of management accounting systems in public hospitals and the construction of budgets |
| title_short | The role of management accounting systems in public hospitals and the construction of budgets |
| title_sort | The role of management accounting systems in public hospitals and the construction of budgets |
| topic | Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| topic_facet | Management accounting systems Budgeting practices Health care sector Traditional and alternative budgeting approaches |
| url | https://hdl.handle.net/1822/83866 |
| visible | 1 |