haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 107 / 786
| Tekijä: | Aidemark, L-G. |
| Otsikko: | Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization |
| Lehti: | European Accounting Review
2001 : VOL. 10:3, p. 545-560 |
| Asiasana: | HEALTH SERVICE MANAGEMENT ACCOUNTING |
| Vapaa asiasana: | FINANCIAL DIFFICULTIES |
| Kieli: | eng |
| Tiivistelmä: | 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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