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Zijn ziekenhuizen minder “creatief” in accounting?

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  • G. Van Herck

Abstract

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
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