Although the principle of accountability around the world across organizations is similar, its implementations differ from one country to another country, as well among different industries. Previous research found the specific dimensions, variables, and indicators of accountability applicable...

Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used. Commonly referred to...

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...

The economic and demographical development in Europe in the last few decades has led to increased pressure on effectiveness in the healthcare industry. The growing importance of performance management in this industry resulted in agreater focus on management accounting practices capable of...

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

In den vergangenen Jahren ordneten einige Länder die Zuständigkeiten im Bereich ihrer Liegenschaftenneu, teilweise wird über eine entsprechende Umgestaltung noch diskutiert.(...)

Aktuell werden in der Krankenhausplanung hauptsächlich bestehende Strukturen fortgeschrieben - dadurch haben sich aber Fehlentwicklungen mit einem Nebeneinander von Unter-, Über- und Fehlversorgung herausgebildet. Auch angesichts demografischer Veränderungen und sich verknappender Ressourcen...