How well do hospitals budget operating results? The relationship between budget variances and operating margin
<p> There is a near-universal assumption in both practice and literature that greater accuracy and management to the budget improves profitability (Libby & Lindsay, 2010; Umapathy, 1987). Prior to this study, this assumption has gone untested and we know little about the wisdom of such...
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| Language: | EN |
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The University of Alabama at Birmingham
2016
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| Online Access: | http://pqdtopen.proquest.com/#viewpdf?dispub=10246287 |