Examining the performance of the applied cost accounting system in the lebanese private hospitals: survey

Abstract

In the recent years a lot of research has been done on the most appropriate cost accounting system for healthcare institutions indicating that the traditional cost accounting systems may have lost their relevance to management and other information users. The article aims to analyze how users of cost accounting information view the relevancy of the current cost accounting systems in the Lebanese private hospitals in achieving the objective of modern managerial accounting according to Berliner and Brimson. Moreover, the paper examines the satisfaction level of the users from the indirect cost allocation to the provided services in these hospitals. Finally the author examines the relation between the two mentioned issues and the satisfaction level for the users of cost accounting information in the Lebanese private hospitals. The article includes a survey that used the descriptive methods of statistical analysis and techniques to analyze the collected data.