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Users of Accounting Information

Users of Accounting Information

The educator discusses the dual role of accounting for internal and external users in healthcare organizations.

Internal users, such as managers and staff, focus on financial information for decision-making, while external users, like banks and government agencies, require financial reports. Ethical concerns arise regarding potential conflicts of interest, such as gifts from pharmaceutical companies to medical staff. Generally Accepted Accounting Principles (GAAP) ensure financial statements’ relevance, reliability, and comparability.

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Healthcare Management and Strategy

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