Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service

Manuela S. Macinati and E. Anessi-Pessina

Health Policy, 2014, vol. 117, issue 1, 98-111

Abstract: Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits.

Keywords: Contingency theory; Management accounting use; Management accounting design; Performance; Italy (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:hepoli:v:117:y:2014:i:1:p:98-111

DOI: 10.1016/j.healthpol.2014.03.011

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