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Utilize este identificador para referenciar este registo: http://hdl.handle.net/10314/533

Título: Accounting for Health Care - Corporate Social Responsibility
Autores: Abreu, Rute
David, Fátima
Palavras Chave: Corporate social responsibility
Health, Accounting
Portuguese Hospitals
Data: 19-Apr-2006
Editora: Escola Superior de Tecnologia e Gestão da Guarda, Portugal
Relatório da Série N.º: 657.ABR
Resumo: Accounting for health care should provide information about trends, recent developments and prosperity of an entity based in the range of its activity. In this context, the human life is the beginning and the ending of everything and the impact of the corporate social responsibility in the health care presents its maximum exponent. Attempts have been made to answer with the accounting systems in part as the increase need of information and in the other part to serve the public interest. The authors consider that hospitals need to base their disclosure police in transparency in order to allow patients and society to identify their own priorities and that this should be driven mainly by corporate social responsibility from entities operating as a public service. The sample used in the empirical analysis is based in the 31 corporate hospitals that belong to the Portuguese health care system. Relevant organizational variables were managed statistically through the multivariate analysis. The research shows implications at the operational level, the efficiency and the effectiveness of the health care with differences between hospitals. There are inequalities in the distribution of hospitals in Portugal. Neither corporate nor social agendas will be subordinated in favour of the other, so health care should be a strategic imperative. It must recognize the general collective obligation of preserving a sustainable health care system for the present and future generations.
URI: http://hdl.handle.net/10314/533
ISSN: 1645-6920
Aparece nas Colecções:Estudos e Documentos de Trabalho da ESTG

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