decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

BACKGROUND AND PURPOSE The Norwegian Cruciate Ligament Register (NCLR) was founded in 2004. The purpose of the NCLR is to provide representative and reliable data for future research. In this study we evaluated the development of the registration rate in the NCLR. METHODS The Norwegian Patient Register (NPR) and the electronic patient charts (EPCs) were used as reference data for public and p...

OBJECTIVE To determine the following parameters in the Brazilian State of São Paulo: 1) the percentage of deaths due to acute myocardial infarction (AMI) occurring in hospitals; 2) the percentage of deaths due to AMI occurring in public health system hospitals as compared with all in-hospital deaths due to AMI between 1979 and 1996; 3) the fatality due to AMI in public health system hospitals f...

Evaluating the Effect of Ownership Status on Hospital Quality: The Key Role of Innovative Procedures Mortality differences between university, non-teaching public and for-profit hospitals are investigated using a French exhaustive administrative dataset on patients admitted for heart attack. Our results show that innovative procedures play a key role in explaining the effect of ownership status...

Public hospitals play an important role in the delivery of essential healthcare in Australia as in many countries. The Australian Government has in the recent years implemented national healthcare reform to improve the performance of and access to public hospital services. This reform extends to all public hospitals including remote hospitals. However, there is limited information on how reform...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...

Fig 1 is incorrect. The authors have provided a corrected version here. There is an error in the second sentence of the Results section. The correct sentence is: Our analysis is restricted to the 64 facilities offering delivery care: Eleven hospitals (one large public regional hospital, four public district hospitals, two private hospitals and four Christian hospitals), eleven private maternity...

background & purpose: in the health sector, in addition to the important consequence of treatment, health system should meet the expectations regarding the desirability of services. expectations and perceptions of patients about the desirability of services play an important role in selecting hospitals, their loyalty to the organization & replanning to purchase. thus the present study has been ...

This paper reports an in-depth and longitudinal case study on the new public management (NPM) reforms introduced in Portuguese public hospitals throughout the 2000s. The objectives of the investigation were twofold: firstly, it sought to analyse the role of accounting technologies and market-based mechanisms in the NPM reforms introduced in the sector when compared with other cases of NPM imple...