Management accounting in the implementation of management control in healthcare organizations
Management accounting in the implementation of management control in healthcare organizations

Summary/Abstract: In accordance with the Public Finance Act, health-care providers in Poland other than entrepreneurs should implement management control specified in Management Control Standards (Principles) for the Public Sector. Management control in management accounting falls within the scope of responsibility accounting systems known also as management control systems. The aim of this article is to identify the management accounting tools which are used in order to fulfill the recommendations formulated in the management control standards for healthcare organizations. These recommendations are essential for fulfilling the assumptions of management control for these kinds of units. To achieve these aims, a litera-ture research has been conducted. Additionally, quantitative research via questionnaires forms in 26 health-care providers (December 2012) as well as qualitative research in form of interviews in 6 providers (January–February 2013). Research carried out in selected healthcare organizations has shown that man-agement control functions only formally. Management accounting tools are used occasionally and it is unintended action. Users see no need for managerial information.

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