其他摘要：Dissemination of New Public Management ideology has motivated numerous studies about changes to management accounting prac tices in public healthcare organizations. However, few studies compare these practices on an international basis. The aim of the paper is to explore the differences and similarities in cost accounting practices within hospitals in different countries withi n the European Union. We follow a multiple comparative case - study approach. Qualitative data about the accounting practices of five hospitals, three from Poland and two from Portugal, are compared and discussed. Results show fairly similar models of cost a ccounting and an increasing need for accurately determined costs at hospitals in both countries. However, the data suggest some important differences in the way overhead is allocated. This study highlights the benefits of cross - country comparison practices . Moreover, this study points to the need for more qualitative cross - country research within management accounting topics.
其他关键词：Cross - country research; Management accounting; Hospitals; Change ; New Public Management; Case - study.
