Variable hospital accounting practices. Are they fair for the nursing department?
Hospital accounting practices, in relation to nursing departments, are reviewed. Nursing departments lack a distinct identity as an organizational subentity for accounting purposes. Nursing, the main product of hospitals, is an "expense only" item. The authority and responsibility to incur and limit expense is uniquely withheld from the nursing department. Social factors that might explain these accounting practices are examined.
D000066:Accounting / Q000379:methods*; D000573:American Hospital Association; D003365:Costs and Cost Analysis; D005376:Financial Management; D005377:Financial Management, Hospital; D006801:Humans; D007182:Income; D008962:Models, Theoretical; D009738:Nursing Service, Hospital / Q000191:economics*; D014481:United States