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Keywords: Healthcare
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (6): 240–261.
Published: 01 December 2023
.... The disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities. Healthcare Accruals Relevance Public sector...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (3): 411–429.
Published: 08 December 2021
...Petra Kokko; Harri Laihonen Purpose The article seeks to explain whether and how value-based healthcare principles lead to hybridization. The public management literature has been increasingly interested in hybrid forms of governance and hybrid performance management, but empirical studies...
Journal Articles
Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Céu Mateus, Paolo Perego, Vera Winter, Wilm Quentin
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (2): 310–329.
Published: 24 September 2021
... can be contacted at: aziza.laguecir@gmail.com 06 09 2020 25 01 2021 30 04 2021 01 06 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Healthcare DRG based payment systems Materiality and quality score (MAQS...
