e-journal

Strategic management accounting practices in hospitals

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Purpose – The purpose of this paper is to give an overview of the use of strategic management
accounting (SMA) techniques in hospitals under competitive market environments. The paper
analyses the dissemination of SMA techniques in consideration of structural characteristics and
perform a cluster analysis in order to investigate performance differences between various groups of
hospitals.
Design/methodology/approach – The paper collected empirical data in a nationwide survey of
German general hospitals. Analyses are based on questionnaires from 116 hospitals.
Findings – Results show that strategies are applied and regularly adjusted in most hospitals.
However, SMA techniques are not in widespread use. The paper explores performance differences
between the clusters comprised. The paper finds evidence that the use of SMA techniques varies
among hospitals based on their structural characteristics.
Research limitations/implications – The authors’ exploratory analysis suggest that further
study exploring both the determinants and effects of the use of SMA techniques in hospitals
represents an interesting path for future research. This study is subject to limitations, particularly
concerning the limited number of contextual variables and performance measures taken into
consideration.
Practical implications – Considering the limited use of SMA techniques, this paper conclude that
hospitals should consider the adoption of additional practices. The paper identifies particular potential
for development in the areas of risk management and capital budgeting methods.
Originality/value – This study provides the first comprehensive overview of SMA techniques used
in hospitals and advances the literature, which primarily includes case study evidence on single SMA
techniques or analyses of the impact of strategies and health reforms on “conventional” management
accounting practices. This paper, then, constitutes a useful starting point for further research on SMA
practices in hospitals.

Keywords Management accounting, Health public sector management, Hospitals,Management accounting change processes, Strategic management accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 9 No. 3, 2013 pp. 336-369

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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