The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing …-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff … costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with …

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted … organisational arrangements and their internal socio-political dynamics. We argue that while studying accounting processes in their … allocation process. -- organisational trust ; universities ; resource allocation ; organisational context of accounting …

Uniformity, the use of a common accounting measurement, is an essential feature of financial reporting, yet its … desirability has long been debated. We study a model in which firms decide whether to adopt either their local accounting methods … necessarily ensuing outcome of uniformity that renders accounting reports more informative about productivity differences among …