Monetized medicine: From the physical to the fiscal

Accounting, Organizations and Society

Volumn 30, Issue 3, 2005, Pages 249-278

  Samuel, Sajay ^a   Dirsmith, Mark W ^a   McElroy, Barbara ^b  

^a PENNSYLVANIA STATE UNIVERSITY   (United States)

^b SUSQUEHANNA UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 11144290193     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2004.02.001     Document Type: Article

References (136)

1. Abbott A. The system of professions: An essay on the division of expert labor 1988 University of Chicago Press Chicago
2. Abernathy D.S. Pearson D. Regulating hospital costs: The development of public policy 1979 Aupha Press Washington, DC
3. Agrawal G. Chicago hope meets the Chicago school Michigan Law Review 96 1998 1793-1824
4. Anders G. Health against wealth: HMO's and the breakdown of medical trust 1996 Houghton Mifflin Co Boston
5. Anderson G.F. Poullier J.P. Health spending, access, and outcomes: trends in industrialized countries Health Affairs 18 1999 178-192
6. Armstrong P. Changing management control strategies: The role of competition between accounting and other organizational professions Accounting, Organizations, and Society 10 1985 129-148
7. Arney W.R. Bergen B. Medicine and the management of living: Taming the last great beast 1984 University of Chicago Press Chicago
8. Arrow K. Uncertainty and the welfare economics of medical care The American Economic Review 53 1963 941-973
9. Arthur Andersen, (2001). Healthcare business issues. New York
10. Averill R. Development In. Fetter R. (Eds.) DRGs: Their design and development 1991 28-56 Health Administration Press Ann Arbor
11. Baker R. Caplan A. Emanuel L.L. Latham S.R. Crises, ethics and the American medical association: 1847 and 1997 Journal of the American Medical Association 1997 163-164
12. Batchelor G. Butler P. Jellinek L. Clinical profiles, managed quality, cost of hospital product Health Care Financial Management 1987 66-72
13. Berg M. Rationalizing medical work: Decision-support techniques and medical practice 1997 MIT Press Cambridge, MA
14. Blumenthal D. Controlling health care expenditures New England Journal of Medicine 344 2001 766-769
15. Bowker C.B. Star S.L. Sorting things out: Classification and its consequences 1999 The MIT Press Cambridge
16. Brint S. In an age of experts: The changing role of professionals in politics and public life 1994 Princeton University Press Princeton
17. Broadbent J. Laughlin R. Read S. Recent Financial and Administrative changes in NHS: A Critical Theory Analysis Critical Perspectives in Accounting 2 1991 1-29
18. Broyles R.W. Rosko M.D. Planning and internal control under prospective payment 1986 Aspen Rockville
19. Callagan D. Rationing medical progress: The way to affordable health care New England Journal of Medicine 8 1990 1810-1813
20. Carey R. Lloyd R. Measuring quality improvement in healthcare: A guide to statistical process control applications 1995 Quality Resources New York
21. Carpenter B. Dirsmith M. Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective Accounting, Organizations, and Society 18 1993 41-64
22. Carter K. New innovative technologies help hospitals fight DRG squeeze Modern Health Care 4 1986 74-76
23. Carter G. Jacobson P. et al Use of diagnosis-related groups by non-medicare payers Health Care Financing Review 16 1994 127-149
24. Chan Y.L. Improving hospital cost accounting with activity based costing Healthcare Management Review 1993 71-77
25. Chandler I. Fetter R.B. Newbold R. Cost accounting and budgeting In: Fetter R. DRGs: (Eds.) Their design and development 1991 91-120 Health Administration Press Ann Arbor
26. Chua W.F. Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals Accounting, Organization and Society 20 1995 111-146
27. Chua W.F. Preston A.M. Worrying about accounting in health care Accounting, Auditing and Accountability Journal 1995 4-17
28. Court J. Smith F. Making a killing: HMOs and the threat to your health 1999 Common Courage Press Monroe
29. Covaleski M. Dirsmith M. Heian J. Samuel S. The calculated and the avowed: Techniques of discipline and struggles over identity in big six public accounting firms Administrative Science Quarterly 23 1998 293-327
30. Covaleski M. Dirsmith M. Michelman J.E. An institutional theory perspective of the DRG framework, case-mix accounting systems and health-care organizations Accounting, Organizations, and Society 21 1993 65-80
31. Covaleski M. Dirsmith M. Rittenberg L. Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert Accounting, Organizations, and Society 28 2003 323-356
32. Crawford M. Fottler M.D. The impact of DRGs and prospective pricing systems on health care management Healthcare Management Review 10 1985 73-84
33. D'Erasmo M. Productivity systems and diagnosis related group reporting Topics in Healthcare Financing 1989 69-79
34. Department of Health and Human Services Federal register: Part four--Healthcare financing administration; medicine program; prospective payments for medicine inpatient hospital services 1983 GPO Washington, DC
35. Dionne G. Harrington S. An introduction to insurance economics In: Dionne G. Harrington S. (Eds.) Foundations of insurance economics: Readings in economics and finance 1992 1-48 Kluwer Academic Publishers Boston
36. Donabedian A. Aspects of medical care administration: Specifying requirements for healthcare 1973 Harvard University Press Cambridge
37. Dubos R. Medical utopias Daedalus 1958 410-424
38. Eastaugh S. Hospital specialization and cost efficiency: Benefits of trimming product lines Hospital and Health Services Administration 1992 3-12
39. Eddy D.M. The challenge Journal of the American Medical Association 263 1990 287-290
40. Eddy D.M. Applying cost-effectiveness analysis Journal of the American Medical Association 268 1992 2575-2582
41. Elwood P. et al. Health Maintenance Strategy Medical Care 9 1971 291-298
42. Enthoven A.C. Health plan: The only practical solution to the soaring cost of medical care 1980 Addison Wesley Reading, MA
43. Entralgo P.L. Doctor and patient 1969 McGraw Hill Publications New York
44. Epstein R. Mortal peril: Our inalienable right to healthcare? 1997 Addison Wesley New York
45. Fein R. Medical care, medical costs: The search for a health insurance policy 1989 Harvard University Press Cambridge
46. Feldstein M. Costing and efficiency in hospitals: A critical survey of costing as an aid to the management of hospitals The Economic Journal 73 1963 130-132
47. Feldstein M. Economic analysis, operational research, and the National Health Service Oxford Economic Papers 15 1963 19-31
48. Feldstein Martin Economic analysis for health service efficiency: Econometric studies of the British National Health Service 1967 North Holland Amsterdam
49. Fetter R.B. The quality control system 1967 Richard Irwin Homewood, IL
50. Fetter R.B. Background In: Fetter R. DRGs: (Eds.) Their design and development 1991 3-27 Health Administration Press Ann Arbor
51. Fetter R.B. Freeman J.L. The product line management within hospitals The Academy of Management Review 11 1986 41-54
52. Fetter R.B. Freeman J.L. The product line management model In Fetter R. (Ed.) DRGs: Their design and development 1991 81-90 Health Administration Press Ann Arbor
53. Fetter R. Shin Y. Freeman J. Averill R. Thompson J. Case-mix definition by diagnosis-related groups Medical Care 1980 1-39
54. Fogarty T.J. The imagery and reality of peer review in the US: insights from institutional theory Accounting, Organizations, and Society 21 1996 243-268
55. Freeman J. et al. Refinements In: Fetter R. DRGs: (Eds.) Their design and development 1991 57-77 Health Administration Press Ann Arbor
56. Friedson E. Profession of medicine 1970 Dodd, Mead New York
57. Friedson E. Doctoring together: A study of professional social control 1980 Chicago University Press Chicago
58. Friedson E. The changing nature of professional control Annual Review of Sociology 10 1984 1-20
59. Fuchs V. Healthcare and the US economic system: An essay in abnormal psychology In McKinlay J.B. (Eds.) Economic aspects of healthcare 1973 95-122 Prodist for Miliband Memorial Fund New York
60. Fuchs V. Who shall live? Health, economics, and social choice 1974 Basic Books New York
61. Fuchs V. The 'rationing' of medical care New England Journal of Medicine 311 1984 1572-1573
62. Fuchs V. (1985). Has Cost Containment gone too far? NBER Working Paper # 1776. Cambridge: National Bureau of Economic Research
63. Fuchs V. Health economics In Eatwell J. Newman P. Milgate M. (Eds.) New Palgrave dictionary of economics 1987 614-619 MacMillian New York
64. Fuchs V. Introduction In Fuchs V. (Ed.)Individual and social responsibility: Child care, education, medical care and long-term care in America 1996 3-12 University of Chicago Press Chicago
65. Fuchs V. (1999). The future of health economics, NBER working paper # 7379. Cambridge: National Bureau of Economic Research
66. Fuchs V. Zeckhauser R. Valuing health--a 'priceless' commodity American Economic Review May 1987 263-268
67. Geist P. Hardesty M. Negotiating the crisis: DRGs and the transformation of hospitals 1992 Lawrence Erlbaum Associates Inc Hillsdale, NJ
68. Grossman M. On the concept of health capital and the demand for health Journal of Political Economy 1972 223-255
69. Grumet G. Health care rationing through inconvenience New England Journal of Medicine 321 1989 607-611
70. Hacking I. The social construction of what? 1999 Harvard University Press Boston
71. Hall Mark Making medical spending decisions: The law, ethics, and economics of rationing mechanisms 1997 Oxford University Press New York
72. Harris S.E. The economics of American medicine 1964 MacMillian New York
73. Harvey M.A. Johns R.J. McKusick V.A. Owens A.H. Ross R.S. (Eds.) The principles and practices of medicine 21st ed. 1984 Appleton-Century-Crofts Norwalk
74. Haskell T. Introduction: The authority of experts In Haskell T. (Ed.) The authority of experts 1984 ix-xxxiv Indiana University Press Bloomington
75. Havighurst C.C. Foreward Law and Contemporary Problems 1970 229-232
76. Havighurst C.C. Foreward Law and Contemporary Problems 1 1970 667-668
77. Havighurst C.C. Health maintenance organizations and the market for health services Law and Contemporary Problems 1 1970 716-795
78. Havighurst C.C. Professional restraints on innovation in health care financing Duke Law Journal 1978 303-387
79. Helco H. Clinton's health reform in historical perspective In Aaron H. (Ed.) The problem that won't go away: Reforming US healthcare financing 1996 15-33 The Brookings Institute Washington, DC
80. Hellerstein D. The slow costly death of Mrs K_: An account of mores as well as money Harpers Magazine 1 1984 84-89
81. Henderson S. Petersen A. Introduction: Consumerism in health care In Henderson S. Petersen A. (Eds.) Consuming health: The commodification of health care 2002 1-10 Routledge London
82. Herzlinger R.E. Market-driven healthcare 1997 Addison-Wesley Publishing New York
83. Himmelstein D.U. For our patients, not for profits: A call to action Journal of the American Medical Association 278 1997 1733-1734
84. Hunt H. Hogler R. An institutional analysis of accounting growth and regulation in the United States Accounting, Organizations, and Society 18 1993 341-366
85. Jones R. The ultimate HMO handbook 1994 TTM Health Publishing Albany
86. Kaplan R.S. (Ed.) Measures for manufacturing excellence 1990 Havard University Press Boston
87. Klarman H.E. The economics of health 1965 Columbia University Press New York
88. Kleinke J.D. The industrialization of health care Journal of the American Medical Association 278 1997 1456-1457
89. Knowles J. The responsibility of the individual Daedalus 1 1977 57-80
90. Krause E.A. Death of the guilds: Professions, states and the advance of capitalism, 1930 to the present 1996 Yale University Press New Haven
91. Kurunmaki L. Professional vs financial capital in the field of health carestruggles for the redistribution of power and control Accounting, Organizations, and Society 24 1999 95-124
92. Lee J. Nefcy P. The anatomy of an effective HMO cost management system Management Accounting 78 1997 49-54
93. Lees D.S. Health through Choice 1961 Institute of Economic Affairs London
94. Lembcke P.A. Measuring the quality of medical care through vital statistics based on hospital service areas: 1. Comparative study of appendectomy rates American Journal of Public Health 42 1952 276-286
95. Levinsky N. Age as a criterion for rationing healthcare New England Journal of Medicine 1 1990 1803-1815
96. Loft A. Towards a critical understanding of accounting: The case of cost accounting in the UK, 1914-1925 Accounting, Organizations, and Society 11 1986 137-169
97. Lundberg G. A pendulum swings and a rocking horse rocks Journal of the American Medical Association 278 1997 1704
98. Martens S.C. McEnroe J.E. Interprofessional struggles over definition: lawyers, accountants and illegal acts Critical Perspectives in Accounting 2 1991 375-384
99. Martens S.C. McEnroe J.E. Interprofessional conflict, accommodation, and the flow of capital: The ASB vs the securities industry and its lawyers Accounting, Organizations, and Society 23 1998 361-377
100. Martin E. Flexible bodies 1994 Beacon Press Boston
101. McGarrah K. Patient care maps pave the way to cost savings, inventory reductions Hospital Materials Management 1993 12-13
102. Melhado E.M. Competition versus regulation in American health policy In Melhado E. Seinberg W. Schwartz H. (Eds.) Money, power and healthcare 1988 15-102 Health Administration Press Ann Arbor
103. Melhman M. The patient-physician relation in an era of scarce resources: Is there a duty to treat? Connecticut Law Review 25 1993 349-392
104. Miller P. Accounting and objectivity: The invention of calculating selves and calculable spaces Annals of Scholarship 9 1992 61-86
105. Miller P. O'Leary T. Accounting and the construction of a governable person Accounting, Organization and Society 1987 1-31
106. Milliman Robertson LOS efficiency index reports 1987 Milliman and Robertson Seattle
107. Mushkin S.J. Towards a definition of health economics Public Health Reports 73 1958 785-793
108. Mushkin S. Health as an investment Journal of Political Economy 70 1962 129-157
109. Newhouse J.P.et al Some interim results from a controlled trial of cost sharing in insurance New England Journal of Medicine 305 1981 1501-1507
110. Noonan D. An ailing profession Newsweek September 25 2002 32-34
111. Orloff T. Littell C. Clune C. Klingman D. Preston B. Hospital cost accounting: Who's doing what and why? Healthcare Management Review 1990 73-78
112. Pauly M.V. The economics of moral hazard: Comment American Economic Review 58 1968 531-537
113. Pauly M.V. Is medical care different? In Greenberg W. (Eds.) Competition in the health care sector: Past, present, and future 1978 11-35 Aspen Systems Germantown, MD
114. Pauly M. Is medical care different? Old questions, new answers Journal of Health Politics, Policy, and Law 13 1998 227-237
115. Porter T. Information, power and the view from nowhere In Frierman L.B. (Ed.) Information Acumen: The understanding and use of knowledge in modern business 1994 217-230 Routledge London
116. Preston A.M. The birth of clinical accounting: A study of the emergence and transformation of discourses on costs and practices of accounting in US hospitals Accounting, Organizations, and Society 17 1992 63-100
117. Preston A.M. Chua W.F. Neu D. The diagnosis-related group-prospective payment system and the problem of government of rationing health care to the elderly Accounting, Organizations, and Society 22 1997 147-164
118. Preston A.M. Cooper D.J. Coombs R.W. Fabricating budgets: A study of the production of management budgeting in the National Health Service Accounting, Organizations, and Society 17 1992 561-593
119. Previts G.J. Merino B.D. A history of accounting in America 1979 John Wiley and Sons New York
120. Reed M.I. New managerialism, professional power and organizational governance in UK universities: A review and assessment In Amaral A. Jones G.A. Karseth B. (Eds.) Governing higher education 2002 181-203 Kluwer Academic Publishers Netherlands
121. Relman A.S. Is rationing inevitable? New England Journal of Medicine 322 1990 1809-1810
122. Richardson A. Accounting as a legitimating institution Accounting, Organizations, and Society 12 1987 341-355
123. Riley S.A. Clinical pathways: A basic tool for sub-acute care Nursing Homes 1994 35-36
124. Robson K. Cooper D. Understanding the development of the accountancy profession in the United Kingdom In Cooper D. Hopper T. (Eds.) Critical accounts 1989 MacMillian Basingstoke, UK
125. Rose N. Governing 'advanced' liberal democracies In Barry A. Osborne T. Rose N. (Eds.) Foucault and political reason: Liberalism, neo-liberalism and rationalities of government 1996 37-65 University of Chicago Press Chicago
126. Schultz C. The role of incentives, penalties, and rewards in attaining effective policy In Haveman R. Margolis E. (Eds.) Public expenditures and policy analysis 1970 145-172 Markham Publishing Company Chicago
127. Siegel G. et-al Applying activity-based costing in healthcare 1999 IMA Foundation for Applied Research Montvale, NJ
128. Simmel G. The philosophy of money (2nd enlarged ed.) 1990 Routledge London
129. Smith-Marker C. Setting standards for professional nursing: The marker model 1988 Resource Applications Hanover, MD
130. Sorkin A.L. Health economics: An introduction (3rd ed.) 1992 Lexington Books New York
131. Starr Paul The social transformation of medicine: The rise of a sovereign profession and the making of a vast industry 1982 Basic Books New York
132. Stone D. The doctor as businessman: The changing politics of a cultural icon Journal of Health Politics, Policy, and Law 22 1997 532-545
133. Thurow L. Learning to say "No" New England Journal of Medicine 311 1984 1569-1572
134. Ubel P. Pricing life: Why it's time for health care rationing 2000 MIT Press Cambridge
135. Veatch R.M. Peter A. Ubel's "Pricing life" Perspectives in Biology and Medicine 44 2001 108-116
136. Woolsey C. Hospital hotels: Hospital alternatives offer cost savings Business Insurance 3 1991 22