Search for dissertations about: "budgetary"
Showing result 1 - 5 of 16 swedish dissertations containing the word budgetary.
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1. Budgetary control in public health care : a study about perceptions of budgetary control among clinical directors
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
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2. Multiobjective budgetary planning : models for interactive planning in decentralized organizations
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
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3. Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)
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
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4. Coping with Financial Stigma : a study of budgetary identity work in a candidature for the Olympic Winter Games
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
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5. Health care budgeting : goals, structure, attitudes
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