Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments

The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in...

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Bibliographic Details
Published in:Journal of accounting & organizational change 2013-01, Vol.9 (3), p.336-369
Main Authors: Lachmann, Maik, Knauer, Thorsten, Trapp, Rouven
Format: Article
Language:English
Subjects:
Accounting procedures
Accounting systems
Cluster analysis
Competition
Cost recovery
Decision making
Efficiency
Hospitals
Management accounting
Patient satisfaction
Regression analysis
Reimbursement
Strategic management
Studies
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Summary:The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals. The paper collected empirical data in a nationwide survey of German general hospitals. Analyses are based on questionnaires from 116 hospitals. Results show that strategies are applied and regularly adjusted in most hospitals. However, SMA techniques are not in widespread use. The paper explores performance differences between the clusters comprised. The paper finds evidence that the use of SMA techniques varies among hospitals based on their structural characteristics.
ISSN:1832-5912
1839-5473
DOI:10.1108/JAOC-12-2011-0065