Artikel

The relationship between cost system functionality, management accounting practices, and hospital performance

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study evaluates the effects of various structural factors on quality of costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The data was collected using a questionnaire survey carried out among chief accountants and hospital managers in Polish and English hospitals. Multiple regression was employed to analyze the data. The findings confirmed the earlier studies that hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other hand, the quality of cost calculation depends on hospital size and a level of computerization.

Language
Englisch

Bibliographic citation
Journal: Foundations of Management ; ISSN: 2300-5661 ; Volume: 12 ; Year: 2020 ; Issue: 1 ; Pages: 223-236 ; Warsaw: De Gruyter

Classification
Management
Accounting
Public Administration; Public Sector Accounting and Audits
Subject
cost calculation
management accounting
hospital performance
costing system

Event
Geistige Schöpfung
(who)
Kludacz-Alessandri, Magdalena
Event
Veröffentlichung
(who)
De Gruyter
(where)
Warsaw
(when)
2020

DOI
doi:10.2478/fman-2020-0017
Handle
Last update
10.03.2025, 11:43 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Kludacz-Alessandri, Magdalena
  • De Gruyter

Time of origin

  • 2020

Other Objects (12)