Comparison of Polish and Portuguese hospital cost accounting methods
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.6063/motricidade.9787 |
Resumo: | Dissemination of New Public Management ideology has motivated numerous studies about changes to management accounting practices in public healthcare organizations. However, few studies compare these practices on an international basis. The aim of the paper is to explore the differences and similarities in cost accounting practices within hospitals in different countries within the European Union. We follow a multiple comparative case-study approach. Qualitative data about the accounting practices of five hospitals, three from Poland and two from Portugal, are compared and discussed. Results show fairly similar models of cost accounting and an increasing need for accurately determined costs at hospitals in both countries. However, the data suggest some important differences in the way overhead is allocated. This study highlights the benefits of cross-country comparison practices. Moreover, this study points to the need for more qualitative cross-country research within management accounting topics. |
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Comparison of Polish and Portuguese hospital cost accounting methodsOriginal ArticleDissemination of New Public Management ideology has motivated numerous studies about changes to management accounting practices in public healthcare organizations. However, few studies compare these practices on an international basis. The aim of the paper is to explore the differences and similarities in cost accounting practices within hospitals in different countries within the European Union. We follow a multiple comparative case-study approach. Qualitative data about the accounting practices of five hospitals, three from Poland and two from Portugal, are compared and discussed. Results show fairly similar models of cost accounting and an increasing need for accurately determined costs at hospitals in both countries. However, the data suggest some important differences in the way overhead is allocated. This study highlights the benefits of cross-country comparison practices. Moreover, this study points to the need for more qualitative cross-country research within management accounting topics.Edições Sílabas Didáticas2017-05-03T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://doi.org/10.6063/motricidade.9787por2182-29721646-107Xda Silva, Amélia Cristina FerreiraCyganska, Malgorzatainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T14:54:40Zoai:ojs.revistas.rcaap.pt:article/9787Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:30:02.268948Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Comparison of Polish and Portuguese hospital cost accounting methods |
title |
Comparison of Polish and Portuguese hospital cost accounting methods |
spellingShingle |
Comparison of Polish and Portuguese hospital cost accounting methods da Silva, Amélia Cristina Ferreira Original Article |
title_short |
Comparison of Polish and Portuguese hospital cost accounting methods |
title_full |
Comparison of Polish and Portuguese hospital cost accounting methods |
title_fullStr |
Comparison of Polish and Portuguese hospital cost accounting methods |
title_full_unstemmed |
Comparison of Polish and Portuguese hospital cost accounting methods |
title_sort |
Comparison of Polish and Portuguese hospital cost accounting methods |
author |
da Silva, Amélia Cristina Ferreira |
author_facet |
da Silva, Amélia Cristina Ferreira Cyganska, Malgorzata |
author_role |
author |
author2 |
Cyganska, Malgorzata |
author2_role |
author |
dc.contributor.author.fl_str_mv |
da Silva, Amélia Cristina Ferreira Cyganska, Malgorzata |
dc.subject.por.fl_str_mv |
Original Article |
topic |
Original Article |
description |
Dissemination of New Public Management ideology has motivated numerous studies about changes to management accounting practices in public healthcare organizations. However, few studies compare these practices on an international basis. The aim of the paper is to explore the differences and similarities in cost accounting practices within hospitals in different countries within the European Union. We follow a multiple comparative case-study approach. Qualitative data about the accounting practices of five hospitals, three from Poland and two from Portugal, are compared and discussed. Results show fairly similar models of cost accounting and an increasing need for accurately determined costs at hospitals in both countries. However, the data suggest some important differences in the way overhead is allocated. This study highlights the benefits of cross-country comparison practices. Moreover, this study points to the need for more qualitative cross-country research within management accounting topics. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-05-03T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.6063/motricidade.9787 |
url |
https://doi.org/10.6063/motricidade.9787 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
2182-2972 1646-107X |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Edições Sílabas Didáticas |
publisher.none.fl_str_mv |
Edições Sílabas Didáticas |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799130167831953408 |