Accounting and accountability challenges in healthcare systems

Anja Kern and Massimo Sargiacomo

Accounting Forum, 2025, vol. 49, issue 3, 569-580

Abstract: Healthcare plays a crucial role in human welfare and societal progress, making it a top priority for governments worldwide. Despite variations in healthcare delivery, financing, and insurance models across different regions, certain global trends are shaping accounting practices within the sector. This special issue on Accounting and Accountability Challenges in Healthcare Systems explores these evolving dynamics and highlights key directions for future research. Through an analysis of contributions within this issue, we identify five pressing challenges. Building on these insights, we propose five future research themes to advance understanding in this critical area.

Date: 2025
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DOI: 10.1080/01559982.2025.2491276

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