| Accounting practice diversity in the healthcare industry. | |
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MedLine Citation:
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PMID: 10145801 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations. |
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Authors:
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W A Robbins; R Turpin |
Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Healthcare financial management : journal of the Healthcare Financial Management Association Volume: 47 ISSN: 0735-0732 ISO Abbreviation: Healthc Financ Manage Publication Date: 1993 May |
Date Detail:
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Created Date: 1993-06-24 Completed Date: 1993-06-24 Revised Date: 2000-12-18 |
Medline Journal Info:
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Nlm Unique ID: 8215859 Medline TA: Healthc Financ Manage Country: UNITED STATES |
Other Details:
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Languages: eng Pagination: 111-2, 114 Citation Subset: H |
Affiliation:
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Hugh Culverhouse School of Accountancy, University of Alabama, Tuscaloosa. |
Export Citation:
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| MeSH Terms | |
Descriptor/Qualifier:
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Accounting
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standards,
statistics & numerical data* Data Collection Depreciation Equipment and Supplies / economics Financial Management, Hospital / standards, statistics & numerical data* Forms and Records Control / standards Hospitals, Proprietary / economics, statistics & numerical data Hospitals, Public / economics, statistics & numerical data Hospitals, Voluntary / economics, statistics & numerical data Pensions United States |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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