Document Type : Original Article
Authors
1 Assistant Professor of Accounting, Faculty of management, University of Tehran, Tehran, Iran
2 Assistant Professor, Department of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran,
Abstract
Keywords
Abdel-Kader, M. and Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. British Accounting Review, 40 (1): 2-27.
Abernethy, Margaret and Stoelwinder, Johannes. (1988). Nurse Managers and budgeting: Professional/bureaucratic conflict? The International Journal of Health Planning and Management, 3(1): 3–18.
Arasli, H., Ekiz, E. H., & Katircioglu, S. T. (2008). Gearing service quality into public and private hospitals in small islands. International Journal of Health Care Quality Assurance, 21(11), 8-23.
Ashton, D, Hoppers, T and Scapens, R. (1995). The changing nature of issues in management accounting in issues in management accounting Ashton, Hoppers and Scapens (editors), prentice hall, Hertfordshire.
Burns J. & Scapens R. (2000). Conceptualizing management accounting change: an institutional framework, Management Accounting Research, 11: 3-25.
Cao, Pengyu, ToYabe, Shin-Ichi and Akazawa, Kouhel. (2008). Development of a practical method for hospital. Tohoku journal of Experimental Medicine. 208: 213-224.
Cobb I., Helliar C. & Innes J. (1995), Management accounting change in healthcare. Management Accounting Research, 6: 155-175.
Cook, Antony. (1995). Management for doctors: management accounting. BMJ Publishing Group.
Dalabeeh Abd el-Rahman kh. El and ALshbiel Seif Obeid. (2012). The role of computerized accounting information systems in reducing the costs of medical services at king Abdullah university hospital. Interdisciplinary journal of contemporary research in business. 4(6): 893-900.
Finkler, Steven and Ward, david. (2006). Accounting fundamentals for health care management. Jones and Bartlett publishers.
Holtzman Y (2004). The transformation of the accounting profession in the United States: from information processing to strategic business advising. Management accounting research, 23(10):949–961
IFAC. (1998). International management accounting practice statement: management accounting concepts, New York.
IMA. (2012). Definition of Management Accounting. New York.
Jacobs, Kerry. (1998). A reforming accountability: GPs and health reform in New Zealand, The International Journal of Health Planning and Management, 12(3): 169–185.
Jones, Stephen. (1995). Quality Improvement in Hospitals: How Much Does It Reduce Healthcare Costs? Journal for Healthcare Quality. 17(5): 11–13.
Kister, Agnieszka. (2015). Hospital management support through the use of management accounting. Managing intellectual capital and innovation for sustainable and inclusive society, 3: 27-39.
Lan, Hutchinson. (1999). Hospital management accounting and control systems: a cross-sectional survey of Canadian hospitals. the 29th Atlantic Schools of Business Conference, Halifax, Nova Scotia.
Lapsley, Irvine. (2001). The Accounting–Clinical Interface Implementing Budgets for Hospital Doctors. Abacus, 37(1): 79–109.
Nejadhosseini Soudani, Siamak. (2012). the Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5): 11-22.
Nicolaou, A. (2000). A Contingency Model of Perceived effectiveness in Accounting Information System: Organizational Coordination and Control Effects. International Journal of Accounting Information Systems, 1: 91 - 105.
Padovani, Emanuele, Orelli, Rebecca and young, David. (2014). Implementing change in a hospital management accounting system. Public management review. 16(8): 1184-1204.
Pettersen, Inger Johanne and Nyland, Kari. (2006). Management and control of public hospitals—the use of performance measures in Norwegian hospitals. The International Journal of Health Planning and Management, 21( 2): 133–149.
Prakash, Mohit. (2013). Evolution and Changes in Management Accounting Practices, International Research Journal of Management Science and Technology, 11: 1010-1011.
Thompson, John, Averili, Richard and Fetter, Robert. (1979). Planning, Budgeting, and Controlling- One Look at the Future: Case-mix cost accounting. Health service research, 14 (2): 111-125.
Tunji, Trimisiu. (2012). Accounting information as an aid to management decision making. International Journal of Management and Social Sciences Research, 1(3): 29-34.
Ullah Md. Hafij, Khonadakar Jamil Ahmed & Fahim Syeda Tamanna. (2014). Role of Accounting Information in Strategic Decision Making in Manufacturing Industries in Bangladesh. Global Journal of Management and Business Research, 14 (1): 8-22.
Vitez, O., & Baligh, H. H. (2011). Organization Structures: Theory and Design, Analysis and Prescription. Information and Organization Design Series. New York: Springer.
Waters, Hugh, Abdallah, Hany and Santillán, Diana. (2001). Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider. The International Journal of Health Planning and Management, 16(1): 3–18.
Zager, Katarina and Zager Lajos. (2006). The role of information in decision making process. Consumer Satisfaction – Global Perspective 35: 35-50.