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The MeHPriC project in Lagos, Nigeria: a mixed methods study on policy, governance, and sustainability of mental health integration.

Lancet Reg Health Afr
Adewuya AO, Ola B, Abimbola S, Abdulmalik J, Oladipo OE.   +4 more
europepmc   +1 more source

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Budgeting for information technology

International Journal of Accounting Information Systems, 2007
Abstract This paper examines patterns in the budgeting of information technology (IT). Using an econometric time-series model of budgeted versus actual spending, the paper explores, in the context of healthcare settings, the relationship between past, present, and future budgets with past, present and future spending for IT and non-IT variables.
Akhilesh Chandra, Nirup M. Menon, Birendra K. Mishra   +2 more
openaire   +1 more source

Budget goal commitment, clinical managers’ use of budget information and performance

Health Policy, 2014
Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical managers' work behavior and their link with organizational performance.
Macinati, Manuela Samantha, Rizzo, Marco Giovanni   +1 more
openaire   +2 more sources

Information function of civil budget

International Journal of Law and Management, 2018
Purpose The formation of an information society in Russia requires new approaches in the implementation of citizen’s rights to access information. At a modern time, when the resources of internet are available to almost everyone, the modern financial and legal institutions adapt or are obliged to adapt to the modern model of the information society ...
Anatoly Kiselev, Tatyana Svetlichnaya, Nikolay Petrov, Leila Botasheva, Kirill Dolgopolov, Evgeny Apolsky   +5 more
openaire   +1 more source

Capital budgeting and the value of information

Management Accounting Research, 1990
Conventional wisdom related to capital budgeting suggests that providing a project sponsor with an improved cash flow forecasting system should lead to higher firm value. Recent agency theoretic work related to the value of an information system makes such wisdom suspect.
Gordon, L A, Loeb, M P, Stark, Andrew
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The Capital Budgeting Process: Incentives and Information

The Journal of Finance, 1996
ABSTRACTWe study the capital allocation process within firms. Observed budgeting processes are explained as a response to decentralized information and incentive problems. It is shown that these imperfections can result in underinvestment when capital productivity is high and overinvestment when it is low.
Harris, Milton, Raviv, Artur
openaire   +1 more source

Budgeting process for information security expenditures

WIRTSCHAFTSINFORMATIK, 2006
Empirical evidence shows that cost-benefit analysis is a sound basis for budgeting information security expenditures.
Lawrence A. Gordon, Martin P. Loeb
openaire   +3 more sources

Federal budgeting for information technology

Government Information Quarterly, 1996
Abstract Although there is broad agreement that more and better information technology (IT) can produce government efficiencies and provide long-term savings, short-term budgetary constraints are making such investments extremely difficult. At minimum, the current fiscal stress demands implementation of creative alternatives for funding such projects,
openaire   +1 more source