Search for dissertations about: "Budgetary"

Showing result 1 - 5 of 16 swedish dissertations containing the word Budgetary.

2. 1. Budgetary control in public health care : a study about perceptions of budgetary control among clinical directors

   Author : Pia Nylinder; Anders Anell; Gert Paulsson; Lars-Göran Aidemark; Företagsekonomiska institutionen; []
   Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Public sector organizations; Primary health care; Hospital Health care; Clinical directors; Budgetary control; Företagsekonomi; Business administration; Public sector organizations; Primary health care; Hospital; Health care; Clinical directors; Budgetary control;

   Abstract : Health care expenditures have increased rapidly in most OECD-countries, and several reforms have been considered for the improvement of cost-containment in the health care sector. Physicians in particular have been recognized to have considerable impact on health care expenditures and as a result they have become increasingly involved in budgetary control with the hope of a more efficient use of resources. READ MORE

4. 2. Multiobjective budgetary planning : models for interactive planning in decentralized organizations

   Author : Nils-Göran Olve; Handelshögskolan i Stockholm; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES;

   Abstract : Budgetary planning is typically concerned with identifying the best set of plans for the units of an organization. To achieve this, knowledge of possibilities and preferences is combined in a dialogue between the units and the central management. Often a single objective such as profit maximization or cost minimization is used. READ MORE

5. 3. Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)

   Author : Latifa Mbelwa; Karl-Johan Bonnedahl; Håkan Bohman; Henrik Höglund; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; The use of accounting information; Determinants; Budget Decision Making processes; Public Sector; Financial Legitimacy and organization Efficiency as well as Developing Country.; företagsekonomi; Business Studies;

   Abstract : Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. READ MORE

6. 4. Coping with Financial Stigma : a study of budgetary identity work in a candidature for the Olympic Winter Games

   Author : Kai Krauss; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This book provides an account of the intersection between management and accounting in one of the world’s most notorious financial disasters – the Olympic Games. More specifically, it is based on a case study of a candidature for the Olympic Winter Games, where project managers were occupied with pitching their budget for such a megaproject in the light of prevailing cost controversies. READ MORE

7. 5. Health care budgeting : goals, structure, attitudes

   Author : Edgar Borgenhammar; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : What purpose do budgetary tools, such as zero-base budgeting, break-down budgeting, net budget, program budget, and multi-year budget serve? Are they methods whereby planners and administrators intend to take the initiative and increase their power at the expense of the political decision-makers? Or, inversely, are they avenues to increased political influence? This dissertation analyses, characteristic by characteristic, different budgetary aspects in health care budgeting and their action alternatives. These aspects are related to three goals; priority setting, influence on action, and administrative contol. READ MORE