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The Corporatization of Health Services: An Analysis from the Perspective of Application Theory in the Implementation of Accrual Accounting in Public Hospitals in Mozambique

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  • Criscêncio Luís Sande Botão

    (Faculty of Health Sciences, Zambezi University, Sociotecnica University, Cidade da Beira, Mozambique/Beira City)

Abstract

This article presents a discussion on the influence of motivational theories on the implementation of the accrual accounting in the hospital corporatization process. Using a methodology that combines descriptive and explanatory research with a narrative literature review, employing search tools such as Google Scholar, PubMed, and the website of the Mozambican Ministry of Health, it was possible to conclude that, within a process of corporatization of health services (CBS), motivational theories (MT), fundamentally those related to health, specifically the Self-Determination Theory (SDT) and the Theory of Protective Motivation and Health Behavior (TPHWB), can be useful in the implementation of the accrual accounting (AC) in Mozambican health institutions when associated with factors such as the leadership skills of managers (whether political or otherwise), the observance of the gap between accounting information and accountability, ambiguous audit processes, and accounting changes in political domains.

Suggested Citation

  • Criscêncio Luís Sande Botão, 2026. "The Corporatization of Health Services: An Analysis from the Perspective of Application Theory in the Implementation of Accrual Accounting in Public Hospitals in Mozambique," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(19), pages 26-40, February.
    • Handle: RePEc:bcp:journl:v:10:y:2026:i:19:p:26-40
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    References listed on IDEAS

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    1. Claudio Columbano & Lucia Biondi & Enrico Bracci, 2023. "Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 35(6), pages 240-261, December.
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