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Sökning: WFRF:(Aidemark Lars Göran)

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  • Aidemark, Lars-Göran, et al. (författare)
  • Management accounting in public and private hospitals: : a comparative study
  • 2004
  • Ingår i: Studies in managerial and financial accounting. - 1479-3512. ; 14:5, s. 427-445
  • Tidskriftsartikel (refereegranskat)abstract
    • This paper investigates whether hospitals run as limited companies have more cost conscious and organizationally committed clinic superintendents when compared with public hospitals. Also, if the management accounting systems differ in the hospitals studied. Using a questionnaire, two hospital companies are compared with two hospitals controlled by political boards. According to the analysis there are no significant differences between clinic superintendents in public hospitals and hospital companies. This is true in terms of organizational commitment and cost consciousness. However, the study indicates that participation in the hospital budget-setting process and satisfaction with financial information both affect the superintendents' cost consciousness.  
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  • Lindkvist, Lars, et al. (författare)
  • The vision gives wings: A study of two hospitals run as limited companies
  • 2004
  • Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 15:3, s. 305-318
  • Tidskriftsartikel (refereegranskat)abstract
    • On 1 January 2000, the hospitals in Helsingborg and Ängelholm in the south of Sweden where reorganised as limited companies. This paper examines the outcome of the company formation and what mechanisms that result in change when the hospital is transferred from a local authority regime to a business-like form. The study shows that company formation in hospitals does have effects. On the short view (the first year studied), production increases and the financial situation improves. The study also shows that the leadership of the hospitals becomes more commercially minded and develops more rapid decision making procedures. The new found freedoms, the new financial structures and the possibilities to perform without budget restrictions create a foundation for goal-congruence between the medical professionals and the hospital leaderships and a common vision to strive for. This vision, to create something new in Swedish healthcare, gives wings to the organisations.
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  • Resultat 1-10 av 23

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