Relationship Between Health Care Management Accounting Practices and Financial Performance of Public Hospitals in Nairobi County, Kenya
Abstract
Management accounting offers a good best opportunity for organizations to compete in the market in order to offer best quality products and services at affordable prices to consumers. The general objective of this study was to investigate the effects of health management accounting practices on financial performance of public hospitals in Nairobi County, Kenya. This study adopted a descriptive survey design. The target population for this study was 77 public hospitals in Kenya. The study collected primary data from the respondents. The data collected was both quantitative and qualitative. Qualitative data is a categorical measurement expressed not in terms of numbers, but rather by means of a natural language description. Quantitative data is a numerical measurement expressed in terms of numbers. Analysis was done using Statistical Package for Social Sciences (SPSS V 18.0) allowing the researcher to present the information in form of tables and figures. The study concludes that Information for Decision Making practices was established as having the greatest impact on financial performance of public hospitals in Nairobi County, Kenya followed by Strategic Analysis, Budgeting, Total quality management, Costing, Size and financial performance respectively. The study thus concluded that
Publisher
University of Nairobi
Subject
Health Care ManagementRights
Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
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