Accounting practice diversity in the healthcare industry.
A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.
Robbins
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Hugh Culverhouse School of Accountancy, University of Alabama, Tuscaloosa.
Turpin
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D000066:Accounting / Q000592:standards / Q000706:statistics & numerical data*; D003625:Data Collection; D003862:Depreciation; D004864:Equipment and Supplies / Q000191:economics; D005377:Financial Management, Hospital / Q000592:standards / Q000706:statistics & numerical data*; D005568:Forms and Records Control / Q000592:standards; D006777:Hospitals, Proprietary / Q000191:economics / Q000706:statistics & numerical data; D006779:Hospitals, Public / Q000191:economics / Q000706:statistics & numerical data; D006788:Hospitals, Voluntary / Q000191:economics / Q000706:statistics & numerical data; D010415:Pensions; D014481:United States