Evidently, Accountability for reasonableness (A4R) is a widely accepted ethical framework that has been used internationally in previous studies for evaluating legitimacy and fairness in priority setting in hospitals. According to ‘accountability for reasonableness’, a fair priority setting process meets four conditions: relevance, publicity, appeals, and enforcement. Like A4R, is there a widely accepted conceptual framework that has been used in priori studies to evaluate effectiveness in budget management (the whole budgetary process from budget preparation to implementation, and monitoring and evaluation) in case of hospitals? Thank you. 

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