Bruttomesso K A
J Nurs Adm. 1985 Oct;15(10):8-13.
Hospital accounting practices, in relation to nursing departments, are reviewed. Nursing departments lack a distinct identity as an organizational subentity for accounting purposes. Nursing, the main product of hospitals, is an "expense only" item. The authority and responsibility to incur and limit expense is uniquely withheld from the nursing department. Social factors that might explain these accounting practices are examined.
本文回顾了医院与护理部门相关的会计实务。护理部门作为一个用于会计目的的组织子实体，缺乏明确的身份。医院的主要产品——护理，只是一项“费用项目”。产生和限制费用的权力与责任被特意从护理部门剥离。本文还研究了可能解释这些会计实务的社会因素。
