A voluntary insurance scheme for hospital care was launched in 1986 in the Bwamanda District in northwest Zaire. The paper briefly reviews the rationale, design and implementation of the scheme and discusses its results and performance over time. The scheme succeeded in generating stable revenue for the hospital in a context where government intervention was virtually absent and external subsid...

The purpose of this research is to obtain empirical evidence about the effect operating cash flow, investing financing market book ratio, earnings per share, price economic value added and on stock return. population used in are non-financial companies listed Indonesia Stock Exchange from 2018 2020. sample for consists 143 companies. sampling technique purposive method analyzed using multiple r...

Purpose – The purpose of this paper is to propose a framework to examine the relationship between contextual factors, management accounting system (MAS) and managerial performance within the health care industry. In particular, it aims to uncover the contextual factors influencing the design of MAS that would enhance managerial performance in Egyptian hospitals. Design/methodology/approach – Th...

Placed in the context of China’s transitional economy, this paper studies the role of different economic, institutional and managerial factors in accelerating or hindering hightechnology firms’ pace of strategic adaptation toward a higher level of technology orientation. Drawing on a unique longitudinal data of firms in the Zhongguancun Science Park (China’s Silicon Valley) from 2000 to 2003, w...