Language:

Risk identification, assessment and management in the Greek public hospitals: The contribution of the board of directors and internal audit

Accounting and management information systems, 2022-01, Vol.21 (1), p.92-112 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2022 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2022.01005

Full text available

Citations Cited by

Actions
1. Add to My Research
2. Remove from My Research
3. E-mail
4. Print
5. Permalink
6. Citation
7. EasyBib
8. EndNote
9. RefWorks
10. Delicious
11. Export RIS
12. Export BibTeX

Title:
Risk identification, assessment and management in the Greek public hospitals: The contribution of the board of directors and internal audit
Author: Koutoupis, Andreas ; Koufopoulou, Paraskevi ; Antonoglou, Dimitrios ; Vozikis, Athanasios
Subjects: Accounting - Business Administration ; Audits ; Boards of directors ; Business Economy / Management ; Corporate governance ; Economic crisis ; Enterprise risk management ; Financial leverage ; Health and medicine and law ; Hospitals ; Informal economy ; Information systems ; Integrated approach ; internal audit ; Internal auditing ; Literature reviews ; Management and complex organizations ; Methodology and research technology ; Profitability ; Reputations ; Risk assessment ; Risk management ; Socio-Economic Research
Is Part Of: Accounting and management information systems, 2022-01, Vol.21 (1), p.92-112
Description: Research Question: Our study examines the development of a reliable internal audit plan in the Greek public hospitals, focusing on how to identify, assess and evaluate the relevant risks by the Boards of Directors.Data: We use an exceptional database drawing information from a large sample of Greek hospitals based on a structured questionnaire for the period from September 1, 2015 to March 31, 2017.Tools: As our primary source of data we conduct interviews with CAEs of Greek hospitals’, while secondary data sources come from corporate governance codes, COSO framework for ERM, Greek corporate governance laws, regulations, best practices and published articles.Findings: Taking into account the financial crisis of the last ten years in Greece as well as the pathogenesis of the healthcare system, we note the poorly organized risk management in Greek hospitals. The results show that the financial crisis had a direct impact on the way risk management of public hospitals operates. Furthermore, we observe denial of the application and implementation in the form of formal guidelines to the members of the hospitals’ Board of Directors.Contribution: Research findings can have a catalytic effect on hospital management and those who implement public policies.
Publisher: Bucharest: EDITURA ASE
Language: English
Identifier: ISSN: 1583-4387
ISSN: 1843-8105
EISSN: 2559-6004
EISSN: 1583-4387
DOI: 10.24818/jamis.2022.01005
Source: CEEOL: Open Access
ProQuest Central
DOAJ Directory of Open Access Journals

Back to results list


INSPIRE LIBRARY - TON DUC THANG UNIVERSITY	(84-028) 37 755 057	Feedback
19 Nguyen Huu Tho St. Dist.7, HCM	thuvien@tdtu.edu.vn	Feedback

Risk identification, assessment and management in the Greek public hospitals: The contribution of the board of directors and internal audit

Copyright Bucharest Academy of Economic Studies 2022 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2022.01005

Searching Remote Databases, Please Wait