DRGs, Costs and Quality of CARE: An Agency Theory Perspective

Financial Accountability and Management

Volumn 21, Issue 3, 2005, Pages 291-308

  Forgione, Dana A ^a   Vermeer, Thomas E ^a   Surysekar, Krishnamurthy ^a   Wrieden, John A ^a   Plante, Catherine C ^a  

^a FLORIDA INTERNATIONAL UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 52949150812     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.0267-4424.2005.00222.x     Document Type: Article

References (23)

1. Baiman, S. 1982, ‘Agency Research in Managerial Accounting: A Survey’, Journal of Accounting Literature, pp. 154–213.
2. Brizioli, E., A. Fraticelli, A. Marcobelli and E. Paciaroni 1996, ‘Hospital Payment System Based on Diagnosis Related Groups in Italy: Early Effects on Elderly Patients with Heart Failure’, Archives of Gerontology and Geriatrics, Vol. 23, pp. 347–55.
3. Centers for Medicare and Medicaid Services (http://www.cms.hhs.gov).
4. Eldenburg, L. and S. Kallapur 1997, ‘Changes in Hospital Service Mix and Cost Allocations in Response to Changes in Medicare Reimbursement Schemes’, Journal of Accounting and Economics, Vol. 23, pp. 31–51.
5. Eldenburg, L. and N. Soderstrom 1996, ‘Accounting System Management by Hospitals Operating in a Changing Regulatory Environment’, The Accounting Review (January), pp. 23–42.
6. Forgione, D.A. 1999, ‘Healthcare Accounting Research: A Review of the Professional Literature, Models, Data, and Research Opportunities’, Research in Governmental and Nonprofit Accounting, Vol. 10, pp. 163–99.
7. Forgione, D.A. and T.E. Vermeer 2002, ‘Toward an International Case Mix Index for Comparisons in OECD Countries’, Journal of Health Care Finance, Vol. 29, No. 2, pp. 38–52.
8. Forgione, D.A. and T.E. Vermeer 2003, ‘Health Care in Crisis: The Impact of DRG-Based Transfer Price Controls in OECD Countries’, Public Fund Digest, Vol. 3, No. 2, pp. 80–88.
9. Forgione, D.A., T.E. Vermeer, K. Surysekar, J. Wrieden and C.C. Plante 2004, ‘The Impact of DRG-based Payment Systems on Quality of Healthcare in OECD Countries’, Journal of Health Care Finance, Vol. 31, No. 1, pp. 41–54.
10. Heffler, S., S. Smith, S. Keehan, M.K. Clemens, G. Won and M. Zezza 2003, ‘Health Spending Projections for 2002–2012’, Health Affairs (Jan.–Jun. Suppl), pp. W3-54–65.
11. Hyman, D.A. 2001, ‘What Lessons Should We Learn From Drive-Through Deliveries’, Pediatrics, Vol. 107, No. 2 (February), pp. 406–7.
12. st Century (National Academy Press).
13. Kahn, K., D. Draper, E. Keeler, W. Rogers, L. Rubenstein, J. Kosecoff, M. Sherwood, E. Reinisch, M. Carney, C. Kamberg, S. Bentow, K. Wells, H. Allen, D. Reboussin, C. Roth, C. Chew and R. Brook 1993, The Effects of DRG-based Prospective Payment System on Quality of Care for Hospitalized Medicare Patients (Rand).
14. Kroneman, M. and J. Nagy 2001, ‘Introducing DRG-based Financing in Hungary: A Study into the Relationship Between Supply of Hospital Beds and Use of these Beds under Changing Institutional Circumstances’, Health Policy, Vol. 55, pp. 19–36.
15. Lambert, R. 1986, ‘Executive Effort and Selection of Risky Projects’, The Rand Journal of Economics, Vol. 17, No. 1, pp. 77–88.
16. Loeb, M.P. and K. Surysekar 1997, ‘Cost-Plus-Fixed-Fee Contracts with Payment Ceilings: Impact on Commercial Markets and Indirect Cost Recoveries’, Journal of Accounting and Public Policy, Vol. 16, No. 3, pp. 245–69.
17. Medicare Payment Advisory Commission 2002, Report to The Congress: Medicare Payment Policy, Medicare Payment Advisory Commission(Washington, DC, March).
18. Petersen, M. 2002, ‘Drivers of Revenue in Specialty Outreach Clinics’, University of Iowa dissertation library.
19. Salganik, M.W. 1998, ‘Effect of 48-Hour Rule Assessed Maternity Costs Rose 10% in Md. With Longer Stays, Study Finds Hospital Care’, The Baltimore Sun (October 19), pp. 5C.
20. Stoecklein, M. 2003, ‘ASQ's Role in Healthcare’, Quality Progress, Vol. 36, No. 3, pp. 90–91.
21. Reichelstein, S. 1992, ‘Constructing Incentive Schemes for Government Contracts: An Application of Agency Theory’, The Accounting Review, Vol. 67, No. 4, pp. 712–31.
22. Rogerson, W.P. 1992, ‘Overhead Allocation and Incentive for Cost Minimization in Defense Procurement’, The Accounting Review, Vol. 67, No. 4, pp. 671–90.
23. Wehrle-Einhorn, R.J. 1994, ‘Reinventing” the Government Contract for Services’, National Contract Management Journal, Vol. 25, No. 2, pp. 63–76.