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Accounting and accountability challenges in healthcare systems
Accounting ForumHealthcare plays a crucial role in human welfare and societal progress, making it a top priority for governments worldwide. Despite variations in healthcare delivery, financing, and insurance models across different regions, certain global trends are shaping accounting practices within the sector.
Anja Kern, Massimo Sargiacomo
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Financial Accounts in a System of Economic Accounts
Staff Papers - International Monetary Fund, 1955E CONOMIC accounts, like company accounts, may be of three types: (1) flow accounts, represented by national income statements, (2) asset-liability accounts, which are best represented at present by monetary statistics, and (3) a combination of the two that are probably best referred to as source-and-use-of-funds statements.l Study of these three types
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Algorithmic Accountability: Towards Accountable Systems
2020There is an ongoing move towards privatization of law enforcement online through algorithmic tools. This chapter discusses algorithmic accountability and its relevance for intermediary liability and human rights. First, the chapter looks into open issues related to the specific nature of accountability within the context of algorithmic accountability ...
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Environmental Accounting and the System of National Accounts
1995There has already been a long and somewhat heated debate on how national accounting should be extended towards environmental accounting (see, e.g., Ahmad, El Serafy, Lutz, 1989; Costanza, 1991; Lutz, 1993; Franz and Stahmer, 1993).
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