During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the example of this upcoming manageri...

INTRODUCTION Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impa...

BACKGROUND Very little is known about the proportion of oncology trials that get published, the time it takes to publish them, or the reasons why oncology trials do not get published. METHODS We analyzed all clinical trials that closed to accrual at our cancer center between 2009-2013. Trials were categorized by study purpose (therapeutic vs. diagnostic), phase (pilot, phase I, II, or III), a...

This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed use panel least square analysis to test twenty (20) manufacturing companies quoted Nigerian Stock Exchange (NSE) for a period seven (7) years (2013-2019). The used as independent variable, earnings dependent variable and firm characteristics variables control var...

Investigators need good statistical tools for the initial planning and for the ongoing monitoring of clinical trials. In particular, they need to carefully consider the accrual rate-how rapidly patients are being recruited into the clinical trial. A slow accrual decreases the likelihood that the research will provide results at the end of the trial with sufficient precision (or power) to make m...

Using data collected as part of a larger evaluation of the National Cancer Institute-funded Community Clinical Oncology Program (CCOP), this paper examines the degree to which selected community, interorganizational, and structural characteristics associated with accrual to cancer treatment protocols share equal importance in accruing patients to cancer prevention and control research protocols...

Accrual-based accounting enables external users to make informed decisions by reporting an entity’s management performance them. It also helps managers accurately record resource usage and increase efficiency. Despite the Republic of Korea’s expectations for introduction accrual-based in national from 2011, aimed at achieving efficient comparable private companies, results audit Board Audit Ins...