Αξιολόγηση εφαρμογής λογιστικών συστημάτων στα νοσοκομεία του ΕΣΥ
Evaluation of the implementation of accounting systems in hospitals of the Greek National Health System
Αργυριάδης, Αθανάσιος Γ.
SubjectΝοσοκομεία -- Διοίκηση και οργάνωση -- Ελλάδα ; Διοίκηση και οργάνωση υπηρεσιών υγείας ; Διοίκηση και οργάνωση υπηρεσιών υγείας -- Οικονομικές απόψεις ; Λογιστική ; Νοσοκομεία -- Λογιστική ; Public hospitals -- Administration -- Greece ; Hospitals -- Administration -- Greece ; Health services administration -- Economic aspects -- Greece ; Accounting ; Hospitals -- Greece - Accounting
This dissertation project focuses on accounting systems of National Health System (NHS) Hospitals in Greece. The aim of the study is to explore the accounting system that each hospital runs and to evaluate the way of its implementation. A structured questionnaire has been formulated and used for the purpose of the study. Hospital personnel working in the finance department of each health care unit answered to this questionnaire. The research covers a significant gap in existing health management literature since it investigates the implementation problems collecting data from the vast majority of hospitals that belong to the NHS in the Greek territory. In methodological terms, this is a quantitative piece of research. The data collection was made via questionnaires, which were distributed to 134 hospitals of the NHS. The fact that 100 of them responded was a significant sample. One of the major findings of this research is that recently the majority of public hospitals apply not only the double-entry system, but also follows the principles of general accounting. Significantly fewer units follow the principles of cost accounting. A major limiting factor for the universal application of double-entry system as well as of general and cost accounting is the lack of highly educated employees. The lack of advanced information systems is another obstacle. Finally, the data show that top management’s commitment is another limiting factor to the application of the new accounting systems.