The report examines the management accounting system in Public Health Authorities in England and in Italy. The aim is to present and assess the use of the existing management accounting systems to those who manage health care organisations in both countries. The accounting system, both financial and management, is not just a technical instrument to calculate the performance of a company. However, it helps managers in managing an organisation, calculating prices, costs and preparing budgets. It acts as a guide for people working in the organisation, in order to achieve better results in respect of efficiency, effectiveness and economy. With proper utilisation of the management accounting system, health care organisations could improve the quality, the patient satisfaction and the motivation of both clinicians and professionals. The focus of the study is a comparative analysis between health systems and management accounting systems in England and in Italy to see the differences or similarities. In conclusion, the management accounting system must not be seen as an accounting system, but as a system that helps the implementation of the strategic objectives of the organisations.

Management Accounting in Public Health Authorities in England and in Italy: a comparative analysis, LONDON, 3 June 1996. REPORT del MASTER of SCIENCE in Health Policy, Planning and Financing, della London School of Economics and Political Science (LSE) e London School of Hygiene and Tropical Medicine (LSHRM) - Londra- University of London- UK

SALVATORE, Claudia
1996-01-01

Abstract

The report examines the management accounting system in Public Health Authorities in England and in Italy. The aim is to present and assess the use of the existing management accounting systems to those who manage health care organisations in both countries. The accounting system, both financial and management, is not just a technical instrument to calculate the performance of a company. However, it helps managers in managing an organisation, calculating prices, costs and preparing budgets. It acts as a guide for people working in the organisation, in order to achieve better results in respect of efficiency, effectiveness and economy. With proper utilisation of the management accounting system, health care organisations could improve the quality, the patient satisfaction and the motivation of both clinicians and professionals. The focus of the study is a comparative analysis between health systems and management accounting systems in England and in Italy to see the differences or similarities. In conclusion, the management accounting system must not be seen as an accounting system, but as a system that helps the implementation of the strategic objectives of the organisations.
1996
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11695/19078
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