Research Article
Year 2019,
, 1251 - 1258, 14.01.2020
Abstract
References
- Bouwens, J., Abernethy, M.A. (2000). The Consequences of Customization on Management Accounting System Design, Accounting, Organizations and Society, 25(3), 2000. Christie, A.A., M.P. Joye, R.L. Watts, (1993). Decentralization of the Firm: Theory and Evidence, WP, University of Rochester,1993. Jensen, M.C., Meckling, W.H., (1992). Specific and General Knowledge and Organizational Structure, in: Werin, L. and Wijkander, H. (Eds.) Contract Economics, Blackwell Publishers, Cambridge, 1992. Kaplan, R.S., A.A. Atkinson, (1998). Advanced Management Accounting, Prentice Hall, Upper Saddle River, NJ, 3rd edition, 1998. Keating, A.S., (1997). Determinants of Divisional Performance Evaluation Practices, Journal of Accounting and Economics, 24, 1997. Khandwalla, P.N., (2010). The Effect of Different Types of Competition on the Use of Management Controls, Journal of Accounting Research, 10(2), 2010. Milgrom, P., Roberts J., (2016). Economics, Organization and Management, Prentice-Hall, Upper-Saddle River, NJ 2016. Milgrom, P., Roberts, J., (2015). Complementarities and Fit: Strategy, Structure and Organizational Change in Manufacturing, Journal of Accounting and Economics, 19, 2015. Nagar, V., (2014). Interrelations Among a Firm’s Delegation and Incentive Compensation Choices, WP, University of Michigan Business School, 2014. Simons, R. (2017). Levels of Control, Accounting Control Systems and Business Strategy, Accounting, 4, 2017. Petkova - Georgieva, St., (2018). Basic Problems to Solve in Strategic Controlling Implementation, annual of “Prof. Dr. Assen Zlatarov”, pp. 71 - 77, v. XLVII, book 2, Burgas, Bulgaria, 2018, ISSN 2603-3976. Todorov, M. (2018a). Recent advances in computational chemistry for identification of ligands for biological receptors: interdisciplinary aspects, Medical Science Pulse 2018 (12) 1, pp. 12-15, DOI: 10.5604/01.3001.0011.6670, ISSN: 2544-1620. Todorov, M.(2015a) Computational tools for prediction of nuclear receptor mediated effects. East. Acad. J., 2015, 1, pp. 46-56, ISSN:2367-7384. Terziev, V., Petkova - Georgieva, S. (2019). The performance measurment system key indicators and the determinants impact on the level of decentralization using as an example a subdivisional unit from the Bulgarian social health and care experience. // Proceedings of SOCIOINT 2019- 6th International Conference on Education, Social Sciences and Humanities 24-26 June 2019- Istanbul, Turkey, International Organization Center of Academic Research, Istanbul, Turkey, 2019, pp. 515-524, ISBN: 978-605-82433-6-1 Terziev, V., Petkova - Georgieva, (2019а). S. A research study of nonlinearity experiencing in the rate of current account deficit to the Bulgarian health and care national product. // Proceedings of SOCIOINT 2019- 6th International Conference on Education, Social Sciences and Humanities 24-26 June 2019- Istanbul, Turkey, International Organization Center of Academic Research, Istanbul, Turkey, 2019, pp. 525-533, ISBN: 978-605-82433-6-1.
Year 2019,
, 1251 - 1258, 14.01.2020
Abstract
One of the most significant characteristics on
which the Bulgarian social health care system competitiveness depends is the
level of decentralization. In this study the authors explain a methodology for
estimating the level of decentralization by using the knowledge of the
so-called performance measurement system (PMS). The established theoretical
model is tested among health care managers in 78 sub-divisional units randomly
chosen among the Bulgarian health care system – facilities and hospitals. There
have been made several conclusions that could be a base for future research and
discussion.
References
- Bouwens, J., Abernethy, M.A. (2000). The Consequences of Customization on Management Accounting System Design, Accounting, Organizations and Society, 25(3), 2000. Christie, A.A., M.P. Joye, R.L. Watts, (1993). Decentralization of the Firm: Theory and Evidence, WP, University of Rochester,1993. Jensen, M.C., Meckling, W.H., (1992). Specific and General Knowledge and Organizational Structure, in: Werin, L. and Wijkander, H. (Eds.) Contract Economics, Blackwell Publishers, Cambridge, 1992. Kaplan, R.S., A.A. Atkinson, (1998). Advanced Management Accounting, Prentice Hall, Upper Saddle River, NJ, 3rd edition, 1998. Keating, A.S., (1997). Determinants of Divisional Performance Evaluation Practices, Journal of Accounting and Economics, 24, 1997. Khandwalla, P.N., (2010). The Effect of Different Types of Competition on the Use of Management Controls, Journal of Accounting Research, 10(2), 2010. Milgrom, P., Roberts J., (2016). Economics, Organization and Management, Prentice-Hall, Upper-Saddle River, NJ 2016. Milgrom, P., Roberts, J., (2015). Complementarities and Fit: Strategy, Structure and Organizational Change in Manufacturing, Journal of Accounting and Economics, 19, 2015. Nagar, V., (2014). Interrelations Among a Firm’s Delegation and Incentive Compensation Choices, WP, University of Michigan Business School, 2014. Simons, R. (2017). Levels of Control, Accounting Control Systems and Business Strategy, Accounting, 4, 2017. Petkova - Georgieva, St., (2018). Basic Problems to Solve in Strategic Controlling Implementation, annual of “Prof. Dr. Assen Zlatarov”, pp. 71 - 77, v. XLVII, book 2, Burgas, Bulgaria, 2018, ISSN 2603-3976. Todorov, M. (2018a). Recent advances in computational chemistry for identification of ligands for biological receptors: interdisciplinary aspects, Medical Science Pulse 2018 (12) 1, pp. 12-15, DOI: 10.5604/01.3001.0011.6670, ISSN: 2544-1620. Todorov, M.(2015a) Computational tools for prediction of nuclear receptor mediated effects. East. Acad. J., 2015, 1, pp. 46-56, ISSN:2367-7384. Terziev, V., Petkova - Georgieva, S. (2019). The performance measurment system key indicators and the determinants impact on the level of decentralization using as an example a subdivisional unit from the Bulgarian social health and care experience. // Proceedings of SOCIOINT 2019- 6th International Conference on Education, Social Sciences and Humanities 24-26 June 2019- Istanbul, Turkey, International Organization Center of Academic Research, Istanbul, Turkey, 2019, pp. 515-524, ISBN: 978-605-82433-6-1 Terziev, V., Petkova - Georgieva, (2019а). S. A research study of nonlinearity experiencing in the rate of current account deficit to the Bulgarian health and care national product. // Proceedings of SOCIOINT 2019- 6th International Conference on Education, Social Sciences and Humanities 24-26 June 2019- Istanbul, Turkey, International Organization Center of Academic Research, Istanbul, Turkey, 2019, pp. 525-533, ISBN: 978-605-82433-6-1.
There are 1 citations in total.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | January 14, 2020 |
| Submission Date | October 30, 2019 |
| Published in Issue | Year 2019 |
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