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| Author: | Aidemark, L-G. |
| Title: | Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization |
| Journal: | European Accounting Review
2001 : VOL. 10:3, p. 545-560 |
| Index terms: | HEALTH SERVICE MANAGEMENT ACCOUNTING |
| Freeterms: | FINANCIAL DIFFICULTIES |
| Language: | eng |
| Abstract: | This paper examines the effect of two accounting reforms on managing financial difficulties in a health care organization. At the beginning of the 1990s, Kronberg County Council, a health care organization with more than 7000 employees, was exposed to a strained financial situation. The County Council Assembly decided on a radical retrenchment policy. To make this policy workable, the management accounting system was subject two major reforms: responsibility accounting and an internal market system. |
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