Is there an agreed up on, comprehensive framework for evaluating effectiveness of the budgeting system in hospitals ?
Is there an agreed up on, comprehensive conceptual framework in the accounting literature for evaluating effectiveness of the budgeting system at a meso (organizational) level in case of hospitals ?
I have done a search and you have 8 papers in Web-of-Science about that issue since 1990 until 2016.Please see the file attacehed. You have only 5 citations.
In this article some aspects of administering the hospital are examined, taking into consideration the situation in various countries. The following aspects are reviewed: the frame of reference of a hospital, the process of negotiation and learning, staff participation, and the tools of management.