s in other industrialized countries, the health care sector is an important element of the Netherlands’ economy. As a share of gross domestic product (GDP), national health expenditures in the Netherlands rose from 6 percent in 1970 to 8.2 percent in 1980 (23). The growth rate slowed in the 1980s; by 1991, national health expenditures accounted for only a slightly higher share of GDP at 8.3 per...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

BACKGROUND Health reforms in Bulgaria have introduced major changes to the financing, delivery and regulation of health care. As in many other countries of Central and Eastern Europe, these included introducing general practice, establishing a health insurance system, reorganizing hospital services, and setting up new payment mechanisms for providers, including patient co-payments. Our study ex...

Quite often, public health care systems in developing countries are struggling because of incompetence and a lack of provider responsiveness to the needs of consumers. On the contrary, the private sector dominates the system of health provision. In recent years, contracting has been experimented as an approach to ensure delivery of comprehensive public health services in an efficient, effective...

The purpose of this paper is to offer a critical discussion of information systems adoption in the public sector (often referred to as e-government) and to contribute to the debate by offering a public value perspective. The paper points to the public value paradigm as an alternative approach to studying ICT enabled public sector reforms. This paradigm, we argue, proposes an alternative way of ...

BACKGROUND The shortage of a skilled health workforce is a global crisis. International efforts to combat the crisis have shown few benefits; therefore, more country-specific efforts are required. Tanzania adopted health sector reforms in the 1990s to ensure, among other things, availability of an adequate skilled health workforce. Little is documented on how the post-reform training and deploy...

Health sector reform in China has led to increasing responsibility for hospital managers in the management of staff; but constraints continue. New personnel reforms offer new opportunities but face a number of difficulties. Drawing on research in Chinese hospitals in 1997 this paper identifies two major obstacles to improved human resource management: wage policy and lack of control by local ma...

The reforms in the public sector accounting and financial management, as an important part of the New Public Management (NPM) initiative, have attracted considerable interest all over the world. The purpose of this study is to present empirical results related to the introduction and implementation of a governmental financial accounting reform in the public health sector in Greece five years af...

This has implications for the autonomy of these governments to make independent policy decisions. Taking advantage of the financial crisis faced by poor debtor countries, the World Bank and other international funders use the need for loans to impose conditionalities, including the adoption of various health sector reforms, even when these are not the best options for the particular country con...