Influence of cost systems on efficiency. An analysis of Spanish hospitals using public national databases

This paper analyzes whether the level of development of the hospital cost systems (CS) implemented by the Spanish Regional Health Services (RHS) has an effect on hospital efficiency. For this purpose, we used the public data of 159 hospitals of the Spanish National Health System (NHS) between 2010 a...

Full description

Bibliographic Details
Main Authors: Beatriz García-Cornejo, José A. Pérez-Méndez
Format: Article
Language:English
Published: Universidad de Murcia 2020-07-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/365031

Similar Items