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https://ruomo.lib.uom.gr/handle/7000/1621
Τίτλος: | Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals |
Συγγραφείς: | Pavlatos, Odysseas Kostakis, Hara |
Τύπος: | Article |
Θέματα: | FRASCATI::Social sciences::Economics and Business::Accounting |
Ημερομηνία Έκδοσης: | 2023 |
Πηγή: | Australian Accounting Review |
Τόμος: | 33 |
Τεύχος: | 1 |
Πρώτη Σελίδα: | 14 |
Τελευταία Σελίδα: | 30 |
Επιτομή: | Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey of 82 responses from hospital CFOs. The results show that the organisations that were most affected by the pandemic increased their use of budgets for planning, resource allocation and control, compared to those that were less affected. This study also highlights the moderating role of cost accounting information quality in the relationship between crises and budget use. We find that public hospitals that have been most affected by the pandemic and have simultaneously better cost accounting information have increased their use of budgets for planning, resource allocation and cost control more than those whose costing system does not provide superior cost data. |
URI: | https://doi.org/10.1111/auar.12393 https://ruomo.lib.uom.gr/handle/7000/1621 |
ISSN: | 1035-6908 1835-2561 |
Αλλοι Προσδιοριστές: | 10.1111/auar.12393 |
Εμφανίζεται στις Συλλογές: | Τμήμα Λογιστικής & Χρηματοοικονομικής |
Αρχεία σε αυτό το Τεκμήριο:
Αρχείο | Περιγραφή | Μέγεθος | Μορφότυπος | |
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Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID-19 Pandemic and Budgeting in Public Hospitals.pdf | 468,47 kB | Adobe PDF | Προβολή/Ανοιγμα |
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