Statistical evaluation of the implementation of the double-entry accounting system in a greek public hospital

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PhD thesis (EN)

2011 (EN)
Στατιστική αξιολόγηση των αποτελεσμάτων εφαρμογής της διπλογραφικής λογιστικής μεθόδου σε δημόσιο νοσοκομείο της Αττικής
Statistical evaluation of the implementation of the double-entry accounting system in a greek public hospital

Χαραλαμπίδου, Αλεξάνδρα
Charalampidou, Alexandra

Introduction: The implementation of the double-entry bookkeeping method in public hospitals is part of an ambitious effort to restructure and rationalize the public sector in Greece. This study investigates the introduction and implementation of double-entry bookkeeping in a University Hospital of Attica.Objective: The objective of this study was to analyze the observed benefits of Nursing from the use of the double-entry bookkeeping method, to investigate the indicated training framework of the nursing staff, to present the impediments during the implementation of the new system, and finally to submit the relevant proposals for its best utilization in the sector of Health Policy planning.Material-Method: The study’s population includes the heads of the nursing departments of the hospital and a structured questionnaire was used as tool for evaluating the results of the implementation of the double-entry bookkeeping method. For the statistical analysis of the study’s data, the STATA 10 and SPSS 17 for Windows statistical packages were used. For all statistical tests, the level of significance of the hypothesis testing was set at a=0.05 for two-tailed testing.Results: The questionnaire had a high reliability. Cronbach’s α was found equal to 0.84 for the questionnaire’s scale. Out of the 40 heads of departments who filled in the questionnaires five are men and 35 are women. The majority believes that the main reason for the negative balances in their electronic balance is due to the delayed supply of health material and pharmaceutical products from the hospital’s storage, while 15.4% stated that it was due to removing the debit of the wrong code and 30.8% considers that it was mainly due to typing errors during the electronic debit removal process. The departments with negative balances, corrected their initial inventory at a higher percentage than the ones who did not(OR=7,81 95%CI:1,26 48,36).Conclusions: It has now become understood that the introduction of the Double-entry Bookkeeping System in financial management is a long-term procedure that requires correct design, training and participation of all the departments and employees of the hospital in order to have a good prospect and be effective.

Γενική λογιστική
Λογαριασμοί τάξεως
Financial management of hospitals
General accounting
Decision making
Διπλογραφικό λογιστικό σύστημα
Αναλυτική λογιστική
Memo accounts
Οικονομική διαχείριση νοσοκομείων
Analytical accounting
Λήψη αποφάσεων
Δημόσιο λογιστικό
Public accounting
Double entry bookkeeping system

Εθνικό Κέντρο Τεκμηρίωσης (ΕΚΤ) (EL)
National Documentation Centre (EKT) (EN)



National and Kapodistrian University of Athens
Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ)

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