The Accounting of Public Health Establishments. Determinants of the introduction of accrual accounting

      Аннотация: The adaptation of public health care institutions to the new requirements of good governance, innovation, quality and performance in the current context of globalization depends on the place accorded to the information system, particularly the accounting system. Several observations have highlighted the slow dissemination of modern management tools, particularly accounting management in public organizations, despite their advantages over traditional tools. In this research work, we have attempted to provide new elements of response to this paradox by examining two aspects of the introduction of accrual accounting (EC) in university hospital centres in Morocco. The first is the choice of adopting an EC, which examines the factors explaining the decision to adopt this accounting system and the determinants of the overall success of its implementation.

Ключевые слова: Accrual accounting, General accounting, Adoption of accrual accounting, Successful implementation of accrual accounting, Public health establishments, New public management