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 179
- Downloads 0
Społeczna odpowiedzialność biznesu w świetle analizy zawartości raportów niefinansowych spółek makrosektora produkcja przemysłowa i budowlano-montażowa
Wobec dokonujących się dynamicznych zmian społecznych i w środowisku naturalnym bardziej niż kiedykolwiek liczy się społeczny wymiar działalności wzmocniony odpowiedzialnością i zaangażowaniem. Odpowiedzialność tak rozum...
Management accounting in the implementation of management control in healthcare organizations
In accordance with the Public Finance Act, health-care providers in Poland other than entrepreneurs should implement management control specified in Management Control Standards (Principles) for the Public Sector. Manage...
Determinants of creating provisions and their effect on the balance sheet and income statement on the example of companies listed on the Warsaw Stock Exchange
Provisions are an instrument of accounting policy by means of which companies may shape the reported picture of their assets and financial position. Empirical studies have been performed on a sample of financial stateme...
Rzetelny i jasny obraz w sprawozdaniach finansowych – badanie sondażowe w eksperymencie badawczym
Celem artykułu jest ocena rozumienia i praktycznego wymiaru koncepcji rzetelnego i jasnego obrazu, stanowiącej w Polsce fundamentalną zasadę sporządzania i prezentacji sprawozdań finansowych jednostki sprawozdawczej, na...
Accounting in selected scientific and educational publications from the period of the Partitions
The aim of the article is to present scientific and didactic achievements of Polish accounting at the turn of the 19th century. The first part of the study addresses key issues in the development of accounting science an...