All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … 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 …

extent does it affect the benefits and barriers involved in the process approach implementation? It has been observed that … implementation of the quality system does not automatically guarantee any external benefits resulting from the process orientation …

macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector’s accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government’s assets and liabilities, and of its financial …

prepare public accounting information based on uniform standards from the fiscal year 2017 and is currently examining how and … by whom the prepared accounting information can be utilized. In the U.S., where accrual accounting has already been … adopted by states and local governments, the Governmental Accounting Standards Board (GASB) has conducted a survey of …

Background: Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits … benefits into the four BSC perspectives. The best measures of kaizen benefits were determined by employing the Fuzzy TOPSIS … technique. Results: The results present a kaizen performance evaluation system where the benefits were allocated into the four …