Effectiveness and impact of management accounting in hospitals
Evaluation of the effectiveness of cost accounting and revenue budgeting
Bibliographic Data
| ID | 22189156 |
|---|---|
| Authors | Syed Raziuddin Ahmad (0000-0003-3127-172X, Arab Open University), Imran Ahmad Khan (0000-0002-8761-8879) |
| Year | 2024 |
| Volume | 8 |
| Issue | 5 |
| Pages | 4159 |
| Publication date | 2024-04-24 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Infrastructure Policy and Development (JOURNAL) |
| Journal identifiers | ISSN: 2572-7923 • E-ISSN: 2572-7931 |
| Publisher | EnPress Publisher (PUBLISHER) |
| DOI | 10.24294/jipd.v8i5.4159 |
| OpenAlex | W4395077986 |
| Language | EN |
| References cited | 1 |
The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance
Business · Cost accounting · Cost effectiveness · Economics · Management accounting · Revenue · Accounting and Organizational Management · Accounting
| Highly cited | No |
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