Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework

Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS). The purpose of this study is not to investigate thoroughly the accounting reform implementation and adoption in specific organizations, but rather to obtain an overall idea of the reform adoption process in Greek public hospitals by identifying major areas of non-compliance with the mandatory legislative accounting framework and various organisational contingencies that influence the level of reform adoption within a broad institutional framework. Design/methodology/approach – Our analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a compliance index is constructed and applied on a sample of 94 Greek public hospitals using a structured questionnaire and semi-structured interviews with six public hospital Financial and Accounting executives. Findings – The empirical evidence reveals that the level of accrual basis financial and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the relationship between the institutional isomorphic pressures and accounting reform implementation process is restricted by organizational capability factors (i.e., the quality of existing Information Technology systems, the education level of finance and accounting staff, the extent of reform related training, and the professional support of consultants). Research limitations/implications – Although this study takes into consideration the work of previous researchers in the health care area, it acknowledges that empirical research on the subject in the Greek environment is limited. Therefore this study should be viewed as an initial step to address this limitation. Originality/value – This study draws on the information systems change, management accounting innovation, and public sector reform literatures to contribute to the current knowledge in public sector accounting by examining a number of factors that are expected to influence the implementation and adoption process of accrual and cost accounting practises in the Greek public healthcare sector within a broad institutional framework. Contribution - This study contributes to the international literature of New Public Management (NPM) initiatives in public health sector by providing, to our knowledge, the first large cross-sectional assessment of accrual accounting reform adoption and implementation in Greek public hospitals. Additionally, the empirical evidence of this study can enhance researchers’ and managers’ understanding of major implementation processes and challenges and thus help them refine models of effective implementation process and improve systems and processes on similar future projects.Accrual Accounting, Public Sector Accounting, Compliance Index, Public Hospitals, Isomorphism.

Building an embedded enterprise performance management solution : an exploratory case study

Project Work presented as partial requirement for obtaining the master’s degree in Statistics and Information Systems and Information Technologies ManagementNowadays most companies are struggling to manage large data and spending a lot of money on storing and capturing. To benefit from the stored data, enterprises implement Business Intelligence solutions and technology-driven processes. The most significant advantage of BI is analyzing actionable information and data-driven business decisions for executives and managers. Since technology is evolving very fast, Business Intelligence processes are getting more advanced every day. These advancements are promoting accountability, visibility, timely actionable information, increased return on investment, connected business processes, standardized management processes and augmented organizational flexibility. In a relationship with BI, enterprise performance management provides more predictable answers on these advancements by improving planning, budgeting, financial reporting, and consolidation. Therefore, this study aims to contribute to a better understanding of the implementation processes of embedded Enterprise Performance Management Solutions in ERP Embedded BI Platforms by revealing its methodology, steps, significant milestones, and effectiveness of the organizational structure. The embedded approach is going to be maintained by Business Intelligence based Business Planning and Consolidation tool on Enterprise Resource Planning System. Embedded Enterprise Performance Management solutions consist of Analysis Reporting, Business Planning, and Consolidation. Thoroughly they cover budgeting, planning, and consolidation as an advance altogether. The Implementation of an artefact aims to satisfy market competition requirements and to compete with financial demands which are originated from the growth rate at the organizational level There are several studies in the literature focuses on the critical success factors of BI projects, but there are not many studies which are mainly focused on the process evaluation of embedded enterprise performance management solutions and their success on organizations. This study will be an exploratory design research case study of a Group Company which is professionalized in language translation in 30 different countries on five different continents

Semantic discovery and reuse of business process patterns

Patterns currently play an important role in modern information systems (IS) development and their use has mainly been restricted to the design and implementation phases of the development lifecycle. Given the increasing significance of business modelling in IS development, patterns have the potential of providing a viable solution for promoting reusability of recurrent generalized models in the very early stages of development. As a statement of research-in-progress this paper focuses on business process patterns and proposes an initial methodological framework for the discovery and reuse of business process patterns within the IS development lifecycle. The framework borrows ideas from the domain engineering literature and proposes the use of semantics to drive both the discovery of patterns as well as their reuse

Sensory History Matters for Visual Representation: Implications for Autism

How does the brain represent the enormous variety of the visual world? An approach to this question recognizes the types of information that visual representations maintain. The work in this thesis begins by investigating the neural correlates of perceptual similarity & distinctiveness, using EEG measurements of the evoked response to faces. In considering our results, we recognized that the effects being measured shared intrinsic relationships, both in measurement and in their theoretic basis. Using carry-over fMRI designs, we explored this relationship, ultimately demonstrating a new perspective on stimulus relationships based around sensory history that best explains the modulation of brain responses being measured. The result of this collection of experiments is a unified model of neural response modulation based around the integration of recent sensory history into a continually-updated reference; a drifting-norm. With this novel framework for understanding neural dynamics, we tested whether cognitive theories of autism spectrum disorder (ASD) might have a foundation in altered neural coding for perceptual information. Our results suggest ASD brain responses depend on a more moment-to-moment understanding of the visual world relative to neurotypical controls. This application both provides an exciting foothold in the brain for future investigations into the etiology of ASD, and validates the importance of sensory history as a dimension of visual representation

Facilities Redesign of Stockroom at Elcon Precision

Elcon Precision is a company based out of San Jose, California specializing in the photochemical processing of materials and brazing of metals and ceramics for a variety of different industries. Three students from the Industrial Engineering Department at California Polytechnic State University, San Luis Obispo were contacted by Elcon Precision to help redesign their stockroom and inventory areas in their San Jose location in order to allow for the future growth of the company. Elcon asked the Cal Poly project team to help increase efficiencies throughout the stockroom by creating an alternative layout that best suited the company\u27s needs. This report will provide an in depth analysis of the Cal Poly project team\u27s approach to achieve a more efficient layout for the Elcon Precision stockroom

Learning, Arts, and the Brain: The Dana Consortium Report on Arts and Cognition

Reports findings from multiple neuroscientific studies on the impact of arts training on the enhancement of other cognitive capacities, such as reading acquisition, sequence learning, geometrical reasoning, and memory