Campanale, Cristina; Cinquini, Lino; Tenucci, Andrea - In: Qualitative Research in Accounting & Management 11 (2014) 2, pp. 165-186
“transparency” and “resource allocation” in public hospitals, by describing the implementation of a pilot project of time … accounting model is based on hospital databases and interviews. Findings – The information produced may allow a higher coherence … describing the application of TDABC in hospital settings, despite its good informative potentialities and the limited investment …
