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Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals – the case of Slovenia and Croatia

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  • Tatjana Jovanović
  • Ivana Dražić-Lutilsky
  • Davor Vašiček

Abstract

Healthcare sector expenditures persistently rise due to various public health, demographic, and socio-cultural reasons. This fact caused repeated calls for reforms of the economic model in the healthcare sector due to increased concern for efficiency. The aim of this paper is the comparison of the Slovenian and Croatian healthcare systems, focusing mainly on the current development stage and the future challenges of the management (cost) accounting systems. The research is mainly interested in the analysis of capabilities of cost tracking according to different criteria and identification of the main constraints in the implementation of a full costing method in Slovenian and Croatian hospitals. The methodology of the literature review and electronic survey was used to assess the practice in both countries. Analysing the data collected from the responses of 26 (100%) Slovenian and 52 (91.22%) Croatian hospital accountants and financial officers, it is possible to claim that Slovenian and Croatian management accounting systems are at a very early development stage. Nevertheless, the analysis reveals several similarities, as well as differences, between the two systems, and it can be concluded that Slovenia has succeeded in making greater progress, especially when observing systematical cost monitoring and implementation of national cost analysis.

Suggested Citation

  • Tatjana Jovanović & Ivana Dražić-Lutilsky & Davor Vašiček, 2019. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals – the case of Slovenia and Croatia," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 32(1), pages 3754-3772, January.
    • Handle: RePEc:taf:reroxx:v:32:y:2019:i:1:p:3754-3772
    DOI: 10.1080/1331677X.2019.1675079
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    Cited by:

    1. Grzegorz GLÓD & Wojciech GLÓD & Radoslaw WOLNIAK & Izabela JONEK-KOWALSKA, 2025. "The Quality Of It Systems And The Competencies And Training Of Employees In The Process Of Implementing A New Cost Accounting Standard In The Hospital," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2025(44), pages 94-113.
    2. Ibrahim, Salma & Begkos, Christos & Arnaboldi, Michela & Graham, Cameron & Rakeeb, Fathima Roshan, 2025. "Performance measurement, financial reporting quality, and digitalization in the healthcare sector," The British Accounting Review, Elsevier, vol. 57(6).

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