IDEAS home Printed from
   My bibliography  Save this article

Zijn ziekenhuizen minder “creatief” in accounting?


  • G. Van Herck


Er is veel empirische evidentie dat creatief accounting toegepast wordt in een commerciële omgeving. Of ziekenhuizen en andere verzorgingsinstellingen dit ook doen is niet geweten. Het blijkt echter dat ziekenhuismanagers ook motieven kunnen hebben om de boekhoudkundige winsten en kosten te beïnvloeden. Toch is het te verwachten dat ziekenhuisdirecties minder geneigd zijn tot deze technieken van jaarrekeningmanagement omdat ze eerder beoordeeld worden op het managen van de zorg dan op basis van financiële criteria.

Suggested Citation

  • G. Van Herck, 2003. "Zijn ziekenhuizen minder “creatief” in accounting?," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business, Review of Business and Economic Literature, vol. 0(2), pages 219-228.
  • Handle: RePEc:ete:revbec:20030203

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ete:revbec:20030203. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (library EBIB). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.