A Bibliometric Analysis in the Field of Management Accounting in Health Services

Abstract

Purpose – Today, hospitals, as well as being institution that provides health services, have become organizations where business activities are also very important. This situation caused management accounting to become even more important in health institutions. The aim of this study is to examine the scientific studies on management accounting in health services in terms of numerical data, to reveal the status of scientific studies in the field and to make recommendations by determining the deficiencies.

Design/methodology/approach – In this study, studies on management accounting in health services published between 1975-2020 in the Web of Science database were included. While the studies were determined, the studies with the expressions "health "management accounting"" and “hospital “management accounting”” published in the topic were included in the evaluation. In this context, 152 studies have been reached. Since 35 of these studies have common words in their topics, these 35 are included in one group and 117 studies have been included in the analysis. The study was carried out using bibliometric analysis method.

Findings –Studies related to management accounting in health services are mostly in the field of "Management", the most in "2015", the most in the "Articles" type, the most in "Baran W", "Colella Wg", "Macinati Ms" and "Pilli Sp". It has been observed that the country where most of the studies have been done is "USA" and that the most studies are done in "English".

Discussion –In the findings reached; It has been observed that the number of studies on management accounting in health services and hospitals is insufficient, and more academic studies are recommended.