The use of innovation action research approach in the preparation of a regulation on costing standard
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 86
Abstract
The article analyzes the applicability of the innovation action research method for activities related to the preparation of a concept of a costing standard for healthcare providers which is subject to legal regula-tion. This legislation regulates the way providers, reporting data for the purpose of the regulated pricing of health services, identify and calculate costs. A 39-month long research project was carried out in ac-cordance with the innovation action research approach, which resulted in the creation of a novel concept of a costing model. The generation of new knowledge occurred as a result of a collaboration between researchers and practitioners, which is a basic assumption of action research. The consecutive steps of the research have been characterized in order to present the influence of the research method on the devel-opment and modification of the initial concept.
Authors and Affiliations
Monika Raulinajtys-Grzybek, Gertruda Świderska
Keywords
Related Articles
- EP ID EP81723
- DOI 10.5604/16414381.1198983
- Views 177
- Downloads 0
Accounting ethics – a discussion paper
The article examines the functioning of the accounting system in an enterprise from the ethical perspective. It offers an overview of opinions published by some accounting theorists. The study corresponds to the structur...
Accounting for open-end investment funds in the context of Elżbieta Burzym’s model of the accounting system
The purpose of the article is to find the answer to the question of whether the model of the accounting system developed by E. Burzym can be used in the description and analysis of the accounting system of open-end inves...
System rachunkowości funduszy inwestycyjnych otwartych a model systemu rachunkowości według Elżbiety Burzym
Celem artykułu jest uzyskanie odpowiedzi na pytanie, czy model systemu rachunkowości opracowany przez E. Burzym może znaleźć zastosowanie w opisie i analizie systemu rachunkowości funduszy inwestycyjnych otwartych (FIO)....
Pożyczki od jednostek powiązanych a wygładzanie zysków przez polskie przedsiębiorstwa prywatne
Celem artykułu jest sprawdzenie, czy finansowanie polskich przedsiębiorstw prywatnych, często zarządzanych przez właścicieli, pożyczkami od jednostek powiązanych zmniejsza ich skłonność do wygładzania zysków dzięki niższ...
Evolution of the concept of income and its measurement
In the last decades there has been a change in the approach to defining and measuring accounting profit. Under the traditional concept it was calculated on operating level and derived from individual transactions using h...