The Accounting of Public Health Establishments - Hantem, Aziz; Louaziz, Hassan
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The adaptation of public health care institutions to the new requirements of good governance, innovation, quality and performance in the current context of globalization depends on the place accorded to the information system, particularly the accounting system. Several observations have highlighted the slow dissemination of modern management tools, particularly accounting management in public organizations, despite their advantages over traditional tools. In this research work, we have attempted to provide new elements of response to this paradox by examining two aspects of the introduction…mehr

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Produktbeschreibung
The adaptation of public health care institutions to the new requirements of good governance, innovation, quality and performance in the current context of globalization depends on the place accorded to the information system, particularly the accounting system. Several observations have highlighted the slow dissemination of modern management tools, particularly accounting management in public organizations, despite their advantages over traditional tools. In this research work, we have attempted to provide new elements of response to this paradox by examining two aspects of the introduction of accrual accounting (EC) in university hospital centres in Morocco. The first is the choice of adopting an EC, which examines the factors explaining the decision to adopt this accounting system and the determinants of the overall success of its implementation.
Autorenporträt
Aziz HANTEM, PhD in Management Sciences, is a Research Professor at the Ecole Nationale de Commerce et de Gestion-Dakhla, Université Ibn Zohr.Lamiae ELKAHRI, PhD in Economics and Management, is Professor-Researcher at the Ecole Nationale de Commerce et de Gestion-Dakhla, Université Ibn Zohr.