prikaz prve stranice dokumenta Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia
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Scientific paper - Original scientific paper
Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia
Economic research - Ekonomska istraživanja, 32 (2019), 1; 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079
Jovanović, Tatjana; Dražić-Lutilsky, Ivana; Vašiček, Davor

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Jovanović, T., Dražić Lutilsky, I. & Vašiček, D. (2019). Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia. Economic research - Ekonomska istraživanja, 32. (1), 3754-3772. doi: 10.1080/1331677X.2019.1675079

Jovanović, Tatjana, et al. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia." Economic research - Ekonomska istraživanja, vol. 32, no. 1, 2019, pp. 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079

Jovanović, Tatjana, Ivana Dražić Lutilsky and Davor Vašiček. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia." Economic research - Ekonomska istraživanja 32, no. 1 (2019): 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079

Jovanović, T., Dražić Lutilsky, I. and Vašiček, D. (2019) 'Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia', Economic research - Ekonomska istraživanja, 32(1), pp. 3754-3772. doi: 10.1080/1331677X.2019.1675079

Jovanović T, Dražić Lutilsky I, Vašiček D. Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia. Economic research - Ekonomska istraživanja [Internet]. 2019 [cited 2024 December 26];32(1):3754-3772. doi: 10.1080/1331677X.2019.1675079

T. Jovanović, I. Dražić Lutilsky and D. Vašiček, "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia", Economic research - Ekonomska istraživanja, vol. 32, no. 1, pp. 3754-3772, 2019. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:192:301129. [Accessed: 26 December 2024]

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Metadata
Title (english)Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia
AuthorTatjana Jovanović
AuthorIvana Dražić-Lutilsky
AuthorDavor Vašiček
Author's institutionUniversity of Rijeka
Author's institutionUniversity of Zagreb
Faculty of Economics and Business
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Healthcare sector expenditures persistently rise due to various public health, demographic, and socio-cultural reasons. This fact caused repeated calls for reforms of the economic model in the healthcare sector due to increased concern for efficiency. The aim of this paper is the comparison of the Slovenian and Croatian healthcare systems, focusing mainly on the current development stage and the future challenges of the management (cost) accounting systems. The research is mainly interested in the analysis of capabilities of cost tracking according to different criteria and identification of the main constraints in the implementation of a full costing method in Slovenian and Croatian hospitals. The methodology of the literature review and electronic survey was used to assess the practice in both countries. Analysing the data collected from the responses of 26 (100%) Slovenian and 52 (91.22%) Croatian hospital accountants and financial officers, it is possible to claim that Slovenian and Croatian management accounting systems are at a very early development stage. Nevertheless, the analysis reveals several similarities, as well as differences, between the two systems, and it can be concluded that Slovenia has succeeded in making greater progress, especially when observing systematical cost monitoring and implementation of national cost analysis.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleEconomic research - Ekonomska istraživanja
Numberingvol. 32, no. 1, pp. 3754-3772
p-ISSN1331-677X
e-ISSN1848-9664
DOIhttps://doi.org/10.1080/1331677X.2019.1675079
URN:NBNurn:nbn:hr:192:301129
Publication2019
Document URLhttps://hrcak.srce.hr/229708
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-07-29 11:47:13