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Accounting and accountability challenges in healthcare systems

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  • Anja Kern
  • Massimo Sargiacomo

Abstract

Healthcare plays a crucial role in human welfare and societal progress, making it a top priority for governments worldwide. Despite variations in healthcare delivery, financing, and insurance models across different regions, certain global trends are shaping accounting practices within the sector. This special issue on Accounting and Accountability Challenges in Healthcare Systems explores these evolving dynamics and highlights key directions for future research. Through an analysis of contributions within this issue, we identify five pressing challenges. Building on these insights, we propose five future research themes to advance understanding in this critical area.

Suggested Citation

  • Anja Kern & Massimo Sargiacomo, 2025. "Accounting and accountability challenges in healthcare systems," Accounting Forum, Taylor & Francis Journals, vol. 49(3), pages 569-580, May.
    • Handle: RePEc:taf:accfor:v:49:y:2025:i:3:p:569-580
    DOI: 10.1080/01559982.2025.2491276
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