THE USE OF MANAGEMENT ACCOUNTING INFORMATION IN HOSPITAL MANAGEMENT

Ambarriani, Anastasia Susty (2013) THE USE OF MANAGEMENT ACCOUNTING INFORMATION IN HOSPITAL MANAGEMENT. JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI), 17 (1). ISSN 1410-2420

Text (THE USE OF MANAGEMENT ACCOUNTING INFORMATION IN HOSPITAL MANAGEMENT) jurnal akuntansi dan auditing indonesia.pdf Download (4MB)

Abstract

The objective of the study is to find evidence concerning the use of management accounting information in hospital. Specifically, the aim of the research is to find out whether managers who are responsible to financial and accounting matters have adequate management accounting knowledge. The research surveyed hospitals in Central Java and Yogyakarta, both private and public hospitals. Respondents f the research are financial and accounting managers and decision maker managers. in-dept intreviews and questionaire are used to get the data. The result of there­ search shows that financial and accounting managers in hospital have less adequate competency in their field so that they do not provide management accounting information to decision maker managers as managerial tools. Financial and accounting managers' role in hospital is only for preparing a budget and financial report. Instead of using interactive style, top managers use diagnostic style. In addition, this study finds that there is a significant effect between accounting and financial managers' competency and manager's control style

Actions (login required)

View Item