M A N A G E M E N T A C C O U N T I N G Q U A R T E R L Y S U M M E R 2 0 0 8 , V O L . 9 , N O . 4 T he process of evaluating the desirability of long-term investment proposals is referred to as “capital budgeting.” Making optimum capital budgeting decisions (e.g., whether to accept or reject a proposed project), often requires recognizing and correctly accounting for flexibilities associated ...

This paper describes and evaluates the budgeting and planning processes in public hospitals in Kenya. We used a qualitative case study approach to examine these processes in two hospitals in Kenya. We collected data by in-depth interviews of national level policy makers, hospital managers, and frontline practitioners in the case study hospitals (n = 72), a review of documents, and non-participa...

1. The statement of the plans of all the departments of the business for a certain period of time in the form of estimates 2. The coordination of these estimates into a well-balanced program for the business as a whole. 3. The preparation of reports showing a comparison between the actual and the estimated performance, and the revision of the original plans when these reports show that such a r...

BACKGROUND AND PURPOSE As healthcare costs keep rising, cuts in reimbursement such as the Balanced Budget Act in the United States or global budgeting have become the key to healthcare reform efforts. Limited information is available, however, concerning whether reimbursement cuts are associated with changes in stroke outcomes. The objective of this study is to determine whether 30-day mortalit...

This study aims to produce empathic budgeting models that are built through the concept of altruism. With this model, regional budgets into a result social construction is full values, empowering, emancipatory, and dedicated welfare community. uses content analysis approach find out or explain community interests in Tana Toraja Regency. The results indicate that; (1) formulation vision mission ...

Background In 2010, the Ghana Health Service launched a program of cooperation with the Tanzania Ministry of Health and Social Welfare that was designed to adapt Tanzania's PLANREP budgeting and reporting tool to Ghana's primary health care program. The product of this collaboration is a system of budgeting, data visualization, and reporting that is known as the District Health Planning and Rep...

Active participation from all stakeholders in the budget process is one of the key issues to the integration of performance information with budgeting. While individual stakeholders’ participation is cited as important by various studies, participation pattern, that is, how they engage relative to each other in performance measurement, is less known. Empirical studies on participation patterns ...