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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 5, Number 3, Year 2017| INTEGRATED REPORTING - PERSPECTIVES IN PUBLIC HEALTH INSTITUTIONS IN SELF-FINANCING | 
Download | | Author(s): Liudmila Frumusachi | | DOI: 10.4316/EJAFB.2017.535 | | Abstract: There are currently continuous metamorphoses of the accounting system within the public
sanitary institutions for self-financing by changing the emphasis from the control function to the
communication function, creating new requests for interested parties' information, new
accounting objects and evaluation methods of these ones, which has led to integrated reporting.
Thus, in order to meet the needs of information users, a new reporting model is needed, which
takes into account the relationship between environmental and social factors, the quality of
management, reflecting the impact of long-term decisions on the sustainable development of
entity and the economy as a whole. The need for complete information on external reporting of
Public Health Care Institutions (PHCI), at least at this time, has led to the expansion of
traditional financial reporting by including social and environmental aspects within the
traditional reporting. This concept (integrated reporting) is a mix between the classical financial
reporting and the concept of sustainability (also known as sustainable development). The
integrated reporting highlights the relevant information to valuing value from a long-term
perspective for decision-makers and encouraging the allocation of financial resources to support
long-term value creation in the sense of societal expectations. | | Keywords: Integrated Reporting, MSPI, Capital, Financial Reports, Statistical Reports, Medical
Services | References:
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