{"id":"https://openalex.org/W2071058331","doi":"https://doi.org/10.1108/02635571011044777","title":"Management accounting system for hospitals: a research framework","display_name":"Management accounting system for hospitals: a research framework","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W2071058331","doi":"https://doi.org/10.1108/02635571011044777","mag":"2071058331"},"language":"en","primary_location":{"id":"doi:10.1108/02635571011044777","doi":"https://doi.org/10.1108/02635571011044777","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02635571011044777","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-d","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045316510","display_name":"Salah A. Hammad","orcid":"https://orcid.org/0009-0003-6449-8071","observed_orcids":["https://orcid.org/0009-0003-6449-8071"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Salah A. Hammad","raw_affiliation_strings":["University of Malaya, Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Malaya, Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I33849332"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033353065","display_name":"Ruzita Jusoh","orcid":"https://orcid.org/0000-0002-8561-4743","observed_orcids":["https://orcid.org/0000-0002-8561-4743"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Ruzita Jusoh","raw_affiliation_strings":["University of Malaya, Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Malaya, Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I33849332"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047523397","display_name":"Elaine Yen Nee Oon","orcid":"https://orcid.org/0000-0001-9692-7350","observed_orcids":["https://orcid.org/0000-0001-9692-7350"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Elaine Yen Nee Oon","raw_affiliation_strings":["University of Malaya, Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Malaya, Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I33849332"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I33849332"],"apc_list":null,"apc_paid":null,"fwci":3.1677,"has_fulltext":false,"cited_by_count":48,"citation_normalized_percentile":{"value":0.91620983,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"110","issue":"5","first_page":"762","last_page":"784"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13896","display_name":"Health Services Management and Policy","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3600","display_name":"General Health Professions"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-systems","display_name":"management accounting systems","score":0.9819999933242798},{"id":"https://openalex.org/keywords/hospital-management","display_name":"hospital management","score":0.7979999780654907},{"id":"https://openalex.org/keywords/managerial-performance","display_name":"managerial performance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/contingency-theory","display_name":"contingency theory","score":0.8370000123977661},{"id":"https://openalex.org/keywords/contextual-factors","display_name":"contextual factors","score":0.9649999737739563},{"id":"https://openalex.org/keywords/information-characteristics","display_name":"information characteristics","score":0.6890000104904175},{"id":"https://openalex.org/keywords/organizational-strategy","display_name":"organizational strategy","score":0.5680000185966492},{"id":"https://openalex.org/keywords/organizational-structure","display_name":"organizational structure","score":0.824999988079071},{"id":"https://openalex.org/keywords/organizational-size","display_name":"organizational size","score":0.6349999904632568},{"id":"https://openalex.org/keywords/egyptian-hospitals","display_name":"Egyptian hospitals","score":0.6520000100135803},{"id":"https://openalex.org/keywords/healthcare-management","display_name":"health management","score":0.6320000290870667}],"concepts":[{"id":"https://openalex.org/C2777146004","wikidata":"https://www.wikidata.org/wiki/Q14949826","display_name":"CLARITY","level":2,"score":0.732907772064209},{"id":"https://openalex.org/C60297154","wikidata":"https://www.wikidata.org/wiki/Q1434943","display_name":"Contingency theory","level":2,"score":0.7282010316848755},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6696149110794067},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.5902589559555054},{"id":"https://openalex.org/C160735492","wikidata":"https://www.wikidata.org/wiki/Q31207","display_name":"Health care","level":2,"score":0.5798742175102234},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.572495698928833},{"id":"https://openalex.org/C2778023277","wikidata":"https://www.wikidata.org/wiki/Q321703","display_name":"Premise","level":2,"score":0.5602933168411255},{"id":"https://openalex.org/C97508593","wikidata":"https://www.wikidata.org/wiki/Q1359069","display_name":"Contingency","level":2,"score":0.5457349419593811},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5322378277778625},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4722401797771454},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4469461143016815},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.41434192657470703},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3350282311439514},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.246404230594635},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.22263824939727783},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.10653990507125854},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/02635571011044777","doi":"https://doi.org/10.1108/02635571011044777","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02635571011044777","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-d","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"},{"id":"doi:10.1108/26355771080001560","doi":"https://doi.org/10.1108/26355771080001560","is_oa":false,"landing_page_url":"https://doi.org/10.1108/26355771080001560","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-d","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/9","score":0.47999998927116394,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":112,"referenced_works":["https://openalex.org/W33581195","https://openalex.org/W186327748","https://openalex.org/W570347602","https://openalex.org/W1486895391","https://openalex.org/W1506400100","https://openalex.org/W1509666884","https://openalex.org/W1519043080","https://openalex.org/W1567513112","https://openalex.org/W1607357290","https://openalex.org/W1771736119","https://openalex.org/W1965935771","https://openalex.org/W1968282859","https://openalex.org/W1969783563","https://openalex.org/W1977306523","https://openalex.org/W1980066378","https://openalex.org/W1981573742","https://openalex.org/W1982445363","https://openalex.org/W1983170929","https://openalex.org/W1983794646","https://openalex.org/W1985392139","https://openalex.org/W1987225875","https://openalex.org/W1987927552","https://openalex.org/W1988038906","https://openalex.org/W1990141503","https://openalex.org/W1990795182","https://openalex.org/W1994146145","https://openalex.org/W1995602710","https://openalex.org/W1995694877","https://openalex.org/W1997020477","https://openalex.org/W2001169303","https://openalex.org/W2002019973","https://openalex.org/W2002186646","https://openalex.org/W2004944140","https://openalex.org/W2006760876","https://openalex.org/W2007163827","https://openalex.org/W2008314976","https://openalex.org/W2011847416","https://openalex.org/W2014833564","https://openalex.org/W2016202056","https://openalex.org/W2016208422","https://openalex.org/W2020124650","https://openalex.org/W2023114695","https://openalex.org/W2023766215","https://openalex.org/W2024751123","https://openalex.org/W2028312521","https://openalex.org/W2028459126","https://openalex.org/W2029077645","https://openalex.org/W2029115417","https://openalex.org/W2030186290","https://openalex.org/W2031135905","https://openalex.org/W2031693482","https://openalex.org/W2031944381","https://openalex.org/W2037894668","https://openalex.org/W2038071747","https://openalex.org/W2039844539","https://openalex.org/W2044216179","https://openalex.org/W2045047776","https://openalex.org/W2048181782","https://openalex.org/W2051288510","https://openalex.org/W2055294001","https://openalex.org/W2055635864","https://openalex.org/W2057942117","https://openalex.org/W2060115545","https://openalex.org/W2060861432","https://openalex.org/W2063100765","https://openalex.org/W2063907147","https://openalex.org/W2064784555","https://openalex.org/W2073022112","https://openalex.org/W2074873461","https://openalex.org/W2075194612","https://openalex.org/W2076057132","https://openalex.org/W2076533073","https://openalex.org/W2078049569","https://openalex.org/W2083062981","https://openalex.org/W2084935582","https://openalex.org/W2087194442","https://openalex.org/W2094497375","https://openalex.org/W2094931139","https://openalex.org/W2107004081","https://openalex.org/W2114261393","https://openalex.org/W2117876801","https://openalex.org/W2124192815","https://openalex.org/W2127078159","https://openalex.org/W2129843467","https://openalex.org/W2130316007","https://openalex.org/W2134916992","https://openalex.org/W2135519107","https://openalex.org/W2140140665","https://openalex.org/W2140741947","https://openalex.org/W2144677477","https://openalex.org/W2149949617","https://openalex.org/W2150983842","https://openalex.org/W2152246832","https://openalex.org/W2159537471","https://openalex.org/W2171004300","https://openalex.org/W2262736290","https://openalex.org/W2402851326","https://openalex.org/W2414363188","https://openalex.org/W2418832861","https://openalex.org/W2791426517","https://openalex.org/W2804597124","https://openalex.org/W2970657937","https://openalex.org/W2986043522","https://openalex.org/W3044338120","https://openalex.org/W3122143138","https://openalex.org/W3125632860","https://openalex.org/W3127335290","https://openalex.org/W3156951192","https://openalex.org/W4252907027","https://openalex.org/W4253655401","https://openalex.org/W4285719527","https://openalex.org/W6771544031"],"related_works":["https://openalex.org/W322844358","https://openalex.org/W2406072795","https://openalex.org/W7111034884","https://openalex.org/W2901115344","https://openalex.org/W7203948690","https://openalex.org/W12471175","https://openalex.org/W2181564632","https://openalex.org/W2000469643","https://openalex.org/W2785554147","https://openalex.org/W3027938726"],"abstract_inverted_index":{"Purpose":[0],"The":[1,53,81,144],"purpose":[2],"of":[3,42,55,70,84,89,109,126,166,208],"this":[4],"paper":[5],"is":[6,58,92,148],"to":[7,11,34,60,97,130,154,201],"propose":[8],"a":[9],"framework":[10,118,181,197],"examine":[12],"the":[13,26,36,40,62,68,87,95,101,107,123,151,156,191,202,215],"relationship":[14,157],"between":[15,158],"contextual":[16,37,63,159],"factors,":[17,160],"management":[18],"accounting":[19],"system":[20],"(MAS)":[21],"and":[22,79,114,162,169,211],"managerial":[23,47,90,131,163],"performance":[24,48,91,132,164,206],"within":[25,190,214],"health":[27,192,216],"care":[28,193,217],"industry.":[29],"In":[30],"particular,":[31],"it":[32],"aims":[33],"uncover":[35],"factors":[38,64],"influencing":[39],"design":[41,108,210],"MAS":[43,85,127,161,189,209],"that":[44,65,133],"would":[45],"enhance":[46],"in":[49,121,187],"Egyptian":[50,145],"hospitals.":[51],"Design/methodology/approach":[52],"premise":[54],"contingency":[56],"theory":[57],"utilized":[59],"identify":[61],"may":[66],"influence":[67],"use":[69,100],"MAS;":[71],"namely":[72],"organizational":[73],"strategy,":[74],"technology,":[75],"structure,":[76],"external":[77],"environment,":[78],"size.":[80],"mediating":[82],"role":[83],"on":[86],"impact":[88],"examined":[93],"through":[94],"extent":[96],"which":[98],"managers":[99],"four":[102],"information":[103,128],"characteristics":[104,129],"associated":[105],"with":[106],"MAS:":[110],"scope,":[111],"timeliness,":[112],"aggregated,":[113],"integrated.":[115],"Findings":[116],"This":[117,180,196],"provides":[119],"clarity":[120],"linking":[122],"perceived":[124],"usefulness":[125],"has":[134],"been":[135],"viewed":[136],"as":[137,150],"problematic":[138],"by":[139],"past":[140],"studies.":[141],"Research":[142],"limitations/implications":[143],"hospital":[146],"industry":[147],"chosen":[149],"ideal":[152],"setting":[153],"investigate":[155],"because":[165],"its":[167,176],"complexity":[168],"continuous":[170],"inept":[171],"administration":[172],"despite":[173],"years":[174],"following":[175],"reform.":[177],"Practical":[178],"implications":[179,207],"helps":[182],"practitioners":[183],"develop":[184],"new":[185],"approaches":[186],"designing":[188],"sector.":[194,218],"Originality/value":[195],"adds":[198],"invaluable":[199],"insights":[200],"existing":[203],"literature":[204],"regarding":[205],"functionality,":[212],"especially":[213]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
