financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …

Different countries have developed their own accounting principles over time, making international comparisons of … of guidelines and rules are used. Commonly referred to as Generally Accepted Accounting Principles (GAAP), these set of …

focus on management accounting practices capable of providing managers with relevant information to support their decision …-making activity. This article presents the results of the survey examining the management accounting practice among the economic … accounting practices being well established and rather conventional with the budgeting being the most relevant. Further results …

costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …All sophisticated management accounting practices used in hospitals require a functional costing system, which allows …