Eiasm2010 Stamatiadis

Insights into factors affecting the adoption of cost accounting systems in the public health care sector : evidence from Greece F. Stamatiadis, N. Eriotis, D. Vasiliou National and Kapodistrian University of Athens Department of Business and Finance

Presentation Outline ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Introduction ,[object Object],[object Object],[object Object]

Scope ,[object Object],[object Object],[object Object],[object Object]

The Greek National Health System (GNHS) (1) ,[object Object],[object Object],[object Object]

The Greek National Health System (GNHS) (2) ,[object Object],[object Object],[object Object]

Cost accounting reform in the Greek public health sector (1) ,[object Object],[object Object]

Cost accounting reform in the Greek public health sector (2) ,[object Object],[object Object]

Literature review (1) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Literature review (2) ,[object Object],[object Object],[object Object]

Research hypotheses ,[object Object],[object Object]

Research hypotheses (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],Technical ability and operational capacity for action to introduce and support changes

Research hypotheses (2) ,[object Object],[object Object],[object Object],[object Object],intra-organizational and behavioural aspects that foster the change (internal pressures)

Research hypotheses (3) ,[object Object],[object Object],Inter-organizational influences that foster the change (external pressures)

Research Methodology Sample characteristics and data collection ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Research Methodology Measurement of the variables Dependent variable ,[object Object],[object Object]

Research Methodology Measurement of the variables Dependent variable

Research Methodology Measurement of the variables Independent variables ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Research Methodology Measurement of the variables Independent variables ,[object Object],[object Object],[object Object]

Research Methodology Measurement of the variables Independent variables ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Research Methodology Measurement of the variables Independent variables ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Data analysis Descriptive statistics for the independent variables

Data analysis Spearman correlation matrix for the independent variables

Research Findings CAS adoption rates 100 94 Total 32 30 CAS supporters 43.6 41 CAS deniers 74.5 65 CAS non- adopters 24.4 23 CAS adopters % N

Research Findings Hypothesis testing (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Research Findings (2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Research Findings (3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Research Findings (4) ,[object Object]

Research Findings (5) Mean scores of the independent variables for each development stage

Conclusions (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Conclusions (2) ,[object Object],[object Object],[object Object]

Conclusions (3) ,[object Object],[object Object]

Conclusions (4) Explanatory factors (Executive perceptions-interviews) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Conclusions (5) ,[object Object],[object Object],[object Object]

Limitations/future directions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Eiasm2010 Stamatiadis

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