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What is Management Accounting in Italian Healthcare about?

This document summarizes a research study that examined the relationship between management accounting use and financial performance in public healthcare organizations in Italy. The study proposed and tested a contingency-based research model to determine whether: (1) management accounting use is influenced by design and context; (2) top management satisfaction mediates the relationship between design and use; and (3) financial performance is influenced by use. Survey data was collected from Italian public

Author

busyaib syamsul sirot

Language

EN