Cost information in the new public sector environment : cost accounting change in a state-owned hospital

Webster, Carly and Hoque, Zahirul 2005, Cost information in the new public sector environment : cost accounting change in a state-owned hospital, Australian accounting review, vol. 15, no. 3, pp. 47-55.

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Title Cost information in the new public sector environment : cost accounting change in a state-owned hospital
Author(s) Webster, Carly
Hoque, Zahirul
Journal name Australian accounting review
Volume number 15
Issue number 3
Start page 47
End page 55
Publisher Wiley - Blackwell Publishing Asia
Place of publication Carlton, Vic.
Publication date 2005-12-31
ISSN 1035-6908
1835-2561
Summary This paper reports on a case study of the utilisation and users of cost information in a state-owned teaching and research hospital in Australia. The findings indicate that the current utilisation of the cost information resides primarily at higher executive and managerial levels of the organisation. Organisational change, particularly pressure for improved productivity and competitiveness driven by public-sector reforms in Australia, is significantly filtering down throughout the subject hospital. Various productive and unproductive ways that cost information is used, and impediments to the use of costing information in the hospital setting, are identified.
Language eng
Field of Research 150105 Management Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30008793

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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