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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/626

Title: The role of accountants in health service delivery a study of Volta Regional Hospital, Ho
Authors: Amewode-Bosso, Hopeson C.K
Issue Date: 5-Aug-2009
Abstract: Service is a complex commercial activity, in which the management accountant plays an important role, especially in the design and operation of automated systems for integration of financial and quantitative data. Business demands to be met by the service management accountant includes maintaining of records of the firm’s assets employed, cost, profit and sales calculation and reporting, standard cost and budget control, general decision making, and human resource planning. For successful management accounting service industries, accountants must learn to view their responsibility in terms of the manufacture, marketing, and accounting for the company’s product or services. This study was undertaken purposely to identify the role played by the accountant in health service institutions, apart from other numerous significant contributions which fall outside the scope of this paper. The scope and purpose of accounting information has been provided delineating the need for accounting information and various users’ requirements. The role played by accountants in meeting these needs have also been analyzed by health facilities in engaging the services of accounting professionals. Though several factors have been attributed to inability of most health care institutions to make use of the services of professional accountant, it was still necessary to assess the attitude and perception of the health professionals towards the accounting profession. The following are the summary of observations made by the respondents regarding the accounting profession. The excessive delays in meeting the information needs of their clients were identified as the major drawback of the accountant. Most accountants were perceived to be dishonest in dealing with their clients and employers. This explains the unwillingness of most organisations to engage the services of professional accountants. Furthermore, some people referred themselves ‘Accountants’ as though they were really qualified professionals. Tandem with the above the thesis ended up with the call on Ghanaian accountants to change their attitude and mentality and adapt to the changing trends in the profession in order to live up to the expectations of clients and society.
Description: A thesis presented to Institute of Distance Learning, Kwame Nkrumah University of Science and Technology, Kumasi, (IDL-KNUST) in partial fulfilment for the award of Commonwealth Executive Masters in Business Administration (CEMBA) degree, 2009
URI: http://hdl.handle.net/123456789/626
Appears in Collections:Institute of Distance Learning

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