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 …

This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa … administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such … of the enabling environment on accounting research output, it was recommended that the environment influencing research …