Obszary badań naukowych w rachunkowości jednostek sektora opieki zdrowotnej
Areas of scientific research in accounting in healthcare sector entities
Author(s): Małgorzata MacudaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: accounting; hospital; healthcare sector; areas of scientific research; literature review
Summary/Abstract: Accounting in healthcare sector is an important and current issue due to system changes that have been occurring for many years in the market of medical services. The purpose of this paper is to analyse and present the research areas of accounting of the healthcare sector entites in Poland presented in articles published in the ZTR (Zeszyty Teoretyczne Rachunkowości) – Theoretical Journals of Accounting in the years 1977-2015. The article uses the methods of critical literature analysis and logical inference. The review of literature has allowed the author to indicate issues worthy of scientific study.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 440
- Page Range: 401-410
- Page Count: 10
- Language: Polish