Publicação

The role of management accounting systems in public hospitals and the construction of budgets

Ver documento

Detalhes bibliográficos
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

Registos relacionados

Registos relacionados