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Year 2019, Volume 5, Issue 15, 1251 - 1258, 14.01.2020
https://doi.org/10.18769/ijasos.592084

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.

THE LEVEL OF DECENTRALIZATION IMPACT ON THE BULGARIAN SOCIAL HEALTH CARE COMPETITIVENESS

Year 2019, Volume 5, Issue 15, 1251 - 1258, 14.01.2020
https://doi.org/10.18769/ijasos.592084

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.

Details

Primary Language English
Subjects Social
Journal Section Articles
Authors

Venelin TERZİEV
Bulgaria


Stoyanka PETKOVA - GEORGİEVA This is me
Bulgaria

Publication Date January 14, 2020
Application Date October 30, 2019
Acceptance Date December 10, 2019
Published in Issue Year 2019, Volume 5, Issue 15

Cite

EndNote %0 IJASOS- International E-journal of Advances in Social Sciences THE LEVEL OF DECENTRALIZATION IMPACT ON THE BULGARIAN SOCIAL HEALTH CARE COMPETITIVENESS %A Venelin Terziev , Stoyanka Petkova - Georgieva %T THE LEVEL OF DECENTRALIZATION IMPACT ON THE BULGARIAN SOCIAL HEALTH CARE COMPETITIVENESS %D 2020 %J IJASOS- International E-journal of Advances in Social Sciences %P 2411-183X-2411-183X %V 5 %N 15 %R doi: 10.18769/ijasos.592084 %U 10.18769/ijasos.592084

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