Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

BACKGROUND: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform...

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Detalles Bibliográficos
Autores principales: Abolhallaje, Masoud, Jafari, Mehdi, Seyedin, Hesam, Salehi, Masoud
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Kowsar 2014
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4329747/
https://www.ncbi.nlm.nih.gov/pubmed/25763194
http://dx.doi.org/10.5812/ircmj.15472

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