Chapman, Christopher S.; Kern, Anja; Laguecir, Aziza; … - In: Journal of Public Budgeting, Accounting & Financial … 34 (2021) 2, pp. 310-329
Purpose: The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal). Design/methodology/approach: Costing practices in seven countries were analysed via...
