메뉴 건너뛰기




Volumn 2, Issue , 2006, Pages 859-883

Management Accounting and Control in Health Care: An Economics Perspective

Author keywords

[No Author keywords available]

Indexed keywords


EID: 61649091865     PISSN: 17513243     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S1751-3243(06)02016-5     Document Type: Review
Times cited : (33)

References (78)
  • 1
    • 21844517094 scopus 로고
    • Measuring the impact of product mix heterogeneity on manufacturing overhead cost
    • Anderson S. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review 70 (1995) 363-387
    • (1995) The Accounting Review , vol.70 , pp. 363-387
    • Anderson, S.1
  • 2
    • 0000260962 scopus 로고
    • Uncertainty and the welfare economics of medical care
    • Arrow K. Uncertainty and the welfare economics of medical care. American Economic Review 53 (1963) 941-973
    • (1963) American Economic Review , vol.53 , pp. 941-973
    • Arrow, K.1
  • 3
    • 0001049795 scopus 로고
    • Agency research in managerial accounting: a survey
    • Baiman S. Agency research in managerial accounting: a survey. Journal of Accounting Literature 1 (1982) 154-213
    • (1982) Journal of Accounting Literature , vol.1 , pp. 154-213
    • Baiman, S.1
  • 4
    • 0000147433 scopus 로고
    • Agency research in managerial accounting: a second look
    • Baiman S. Agency research in managerial accounting: a second look. Accounting, Organizations and Society 15 4 (1990) 341-372
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.4 , pp. 341-372
    • Baiman, S.1
  • 5
    • 0035602818 scopus 로고    scopus 로고
    • Incentives versus transaction costs: a theory of procurement contracts
    • Bajari P., and Tadelis S. Incentives versus transaction costs: a theory of procurement contracts. RAND Journal of Economics 3 (2001) 287-307
    • (2001) RAND Journal of Economics , vol.3 , pp. 287-307
    • Bajari, P.1    Tadelis, S.2
  • 7
    • 0038743455 scopus 로고    scopus 로고
    • The effect of service capability on operating costs: an empirical study of Ontario hospitals
    • Balakrishnan R., Gruca T., and Nath D. The effect of service capability on operating costs: an empirical study of Ontario hospitals. Contemporary Accounting Research 13 1 (1996) 177-208
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 177-208
    • Balakrishnan, R.1    Gruca, T.2    Nath, D.3
  • 9
    • 0002241294 scopus 로고
    • Sensitivity, precision, and linear segregation of signals for performance evaluation
    • Banker R., and Datar S. Sensitivity, precision, and linear segregation of signals for performance evaluation. Journal of Accounting Research 27 (1989) 21-39
    • (1989) Journal of Accounting Research , vol.27 , pp. 21-39
    • Banker, R.1    Datar, S.2
  • 10
    • 19544368388 scopus 로고
    • An empirical study of cost drivers in the U.S. airline industry
    • Banker R., and Johnston H. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review 68 (1993) 576-601
    • (1993) The Accounting Review , vol.68 , pp. 576-601
    • Banker, R.1    Johnston, H.2
  • 11
    • 58149210982 scopus 로고
    • An empirical analysis of manufacturing overhead cost drivers
    • Banker R., Potter G., and Schroeder R. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting & Economics 19 1 (1995) 115-138
    • (1995) Journal of Accounting & Economics , vol.19 , Issue.1 , pp. 115-138
    • Banker, R.1    Potter, G.2    Schroeder, R.3
  • 12
    • 0001782694 scopus 로고
    • Information asymmetry, incentive schemes, and information biasing: the case of hospital budgeting under rate regulation
    • Blanchard G., Chow C., and Noreen E. Information asymmetry, incentive schemes, and information biasing: the case of hospital budgeting under rate regulation. The Accounting Review 61 1 (1986) 1-15
    • (1986) The Accounting Review , vol.61 , Issue.1 , pp. 1-15
    • Blanchard, G.1    Chow, C.2    Noreen, E.3
  • 14
    • 0041672438 scopus 로고    scopus 로고
    • Managerial incentives in nonprofit organizations: evidence from hospitals
    • Brickley J.A., and Van Horn R.L. Managerial incentives in nonprofit organizations: evidence from hospitals. Journal of Law and Economics 45 1 (2002) 227-249
    • (2002) Journal of Law and Economics , vol.45 , Issue.1 , pp. 227-249
    • Brickley, J.A.1    Van Horn, R.L.2
  • 15
  • 16
    • 0031091892 scopus 로고    scopus 로고
    • An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures
    • Carter R., Massa L., and Power M. An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures. Journal of Accounting and Public Policy 16 1 (1997) 63-88
    • (1997) Journal of Accounting and Public Policy , vol.16 , Issue.1 , pp. 63-88
    • Carter, R.1    Massa, L.2    Power, M.3
  • 18
    • 0040687374 scopus 로고    scopus 로고
    • Transaction costs, quality, and economies of scale: examining contracting choices in the hospital industry
    • Coles J.W., and Hesterly W.S. Transaction costs, quality, and economies of scale: examining contracting choices in the hospital industry. Journal of Corporate Finance 4 (1998) 321-345
    • (1998) Journal of Corporate Finance , vol.4 , pp. 321-345
    • Coles, J.W.1    Hesterly, W.S.2
  • 19
    • 0020987591 scopus 로고
    • Hospital cost analysis: a survey and evaluation of recent studies
    • Scheffler R. (Ed), Jai Press, Greenwich, CT
    • Cowing T.G., Holtman A.G., and Powers S. Hospital cost analysis: a survey and evaluation of recent studies. In: Scheffler R. (Ed). Advances in Health Economics and Health Services Research Vol. 4 (1983), Jai Press, Greenwich, CT 257-303
    • (1983) Advances in Health Economics and Health Services Research , vol.4 , pp. 257-303
    • Cowing, T.G.1    Holtman, A.G.2    Powers, S.3
  • 20
    • 21844485881 scopus 로고
    • Aggregation, specification and measurement errors in product costing
    • Datar S., and Gupta M. Aggregation, specification and measurement errors in product costing. The Accounting Review 69 4 (1994) 567-592
    • (1994) The Accounting Review , vol.69 , Issue.4 , pp. 567-592
    • Datar, S.1    Gupta, M.2
  • 23
    • 0023813818 scopus 로고
    • Pricing by nonprofit institutions: the case of hospital cost shifting
    • Dranove D. Pricing by nonprofit institutions: the case of hospital cost shifting. Journal of Health Economics 7 (1988) 47-57
    • (1988) Journal of Health Economics , vol.7 , pp. 47-57
    • Dranove, D.1
  • 24
    • 21344496392 scopus 로고
    • The use of information in total cost management
    • Eldenburg L. The use of information in total cost management. The Accounting Review 69 1 (1994) 96-121
    • (1994) The Accounting Review , vol.69 , Issue.1 , pp. 96-121
    • Eldenburg, L.1
  • 25
    • 0031142037 scopus 로고    scopus 로고
    • Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes
    • Eldenburg L., and Kallapur S. Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. Journal of Accounting and Economics 23 1 (1997) 31-51
    • (1997) Journal of Accounting and Economics , vol.23 , Issue.1 , pp. 31-51
    • Eldenburg, L.1    Kallapur, S.2
  • 26
    • 0034148577 scopus 로고    scopus 로고
    • The effects of changes in cost allocation on the assessment of cost containment regulation in hospitals
    • Eldenburg L., and Kallapur S. The effects of changes in cost allocation on the assessment of cost containment regulation in hospitals. Journal of Accounting and Public Policy 19 1 (2000) 97-112
    • (2000) Journal of Accounting and Public Policy , vol.19 , Issue.1 , pp. 97-112
    • Eldenburg, L.1    Kallapur, S.2
  • 27
    • 0042429179 scopus 로고    scopus 로고
    • Public versus private governance: a study of incentives and operational performance
    • Eldenburg L., and Krishnan R. Public versus private governance: a study of incentives and operational performance. Journal of Accounting and Economics 35 3 (2003) 377-404
    • (2003) Journal of Accounting and Economics , vol.35 , Issue.3 , pp. 377-404
    • Eldenburg, L.1    Krishnan, R.2
  • 29
    • 0030306678 scopus 로고    scopus 로고
    • Accounting system management by hospitals operating in a changing regulatory environment
    • Eldenburg L., and Soderstrom N. Accounting system management by hospitals operating in a changing regulatory environment. The Accounting Review 71 1 (1996) 23-42
    • (1996) The Accounting Review , vol.71 , Issue.1 , pp. 23-42
    • Eldenburg, L.1    Soderstrom, N.2
  • 31
    • 84997941620 scopus 로고    scopus 로고
    • Involuntary benchmarking and quality improvement: the effect of mandated public disclosure on hospitals
    • Evans J.H., Hwang Y., Nagarajan N., Shastri K., and Banker R. Involuntary benchmarking and quality improvement: the effect of mandated public disclosure on hospitals. Journal of Accounting, Auditing & Finance 12 3 (1997) 315-353
    • (1997) Journal of Accounting, Auditing & Finance , vol.12 , Issue.3 , pp. 315-353
    • Evans, J.H.1    Hwang, Y.2    Nagarajan, N.3    Shastri, K.4    Banker, R.5
  • 35
    • 0041511547 scopus 로고
    • Econometric studies of health economics
    • Intriligator M., and Kendrick D. (Eds), North-Holland, Amsterdam
    • Feldstein M.S. Econometric studies of health economics. In: Intriligator M., and Kendrick D. (Eds). Frontiers of Quantitative Economics Vol. II (1974), North-Holland, Amsterdam 337-434
    • (1974) Frontiers of Quantitative Economics , vol.II , pp. 337-434
    • Feldstein, M.S.1
  • 36
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • Feltham G., and Xie J. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review 69 (1994) 429-453
    • (1994) The Accounting Review , vol.69 , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 38
    • 20144363719 scopus 로고    scopus 로고
    • On the frequency, quality, and informational role of mandatory financial reports
    • Gigler F., and Hemmer T. On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research 36 (1998) 117-148
    • (1998) Journal of Accounting Research , vol.36 , pp. 117-148
    • Gigler, F.1    Hemmer, T.2
  • 40
    • 0014645289 scopus 로고
    • Returns to scale in hospitals: a critical review of recent research
    • Hefty T. Returns to scale in hospitals: a critical review of recent research. Health Services Research 4 (1969) 267-280
    • (1969) Health Services Research , vol.4 , pp. 267-280
    • Hefty, T.1
  • 41
    • 0034148409 scopus 로고    scopus 로고
    • Adoption of costing systems in US hospitals: an event history analysis 98-1990
    • Hill N.T. Adoption of costing systems in US hospitals: an event history analysis 98-1990. Journal of Accounting and Public Policy 19 1 (2000) 41-72
    • (2000) Journal of Accounting and Public Policy , vol.19 , Issue.1 , pp. 41-72
    • Hill, N.T.1
  • 42
    • 0026041109 scopus 로고
    • Profit variability in for-profit and not-for-profit hospitals
    • Hoerger T.J. Profit variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10 (1991) 259-289
    • (1991) Journal of Health Economics , vol.10 , pp. 259-289
    • Hoerger, T.J.1
  • 44
    • 0002430504 scopus 로고
    • Multitask principal-agent analyses: Incentive contracts, assets ownership, and job design
    • Holmstrom B., and Milgrom P. Multitask principal-agent analyses: Incentive contracts, assets ownership, and job design. Journal of Law, Economics and Organization 7 (1991) 24-52
    • (1991) Journal of Law, Economics and Organization , vol.7 , pp. 24-52
    • Holmstrom, B.1    Milgrom, P.2
  • 45
    • 66049164256 scopus 로고    scopus 로고
    • Hospitals and Health Networks. (2001). Contract management survey, 75, 61-65.
    • Hospitals and Health Networks. (2001). Contract management survey, 75, 61-65.
  • 47
    • 44649197264 scopus 로고
    • Theory of the firm: Management behavior, agency costs and ownership structure
    • Jensen R., and Meckling W. Theory of the firm: Management behavior, agency costs and ownership structure. Journal of Financial Economics 3 (1976) 305-360
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, R.1    Meckling, W.2
  • 49
    • 0032945049 scopus 로고    scopus 로고
    • The changing effects of competition on non-profit and for-profit hospital pricing behavior
    • Keeler E.B., Melnick G., and Zwanziger J. The changing effects of competition on non-profit and for-profit hospital pricing behavior. Journal of Health Economics 18 (1999) 69-86
    • (1999) Journal of Health Economics , vol.18 , pp. 69-86
    • Keeler, E.B.1    Melnick, G.2    Zwanziger, J.3
  • 50
    • 0035133832 scopus 로고    scopus 로고
    • Market restructuring and pricing in the hospital industry
    • Krishnan R. Market restructuring and pricing in the hospital industry. Journal of Health Economics 20 (2001) 213-237
    • (2001) Journal of Health Economics , vol.20 , pp. 213-237
    • Krishnan, R.1
  • 51
    • 13844277029 scopus 로고    scopus 로고
    • Effects of changes in regulatory structure and competition on firms' accounting systems
    • Krishnan R. Effects of changes in regulatory structure and competition on firms' accounting systems. The Accounting Review 80 (2005) 269-287
    • (2005) The Accounting Review , vol.80 , pp. 269-287
    • Krishnan, R.1
  • 53
    • 0038118563 scopus 로고    scopus 로고
    • Effects of hospital mergers and acquisitions on prices
    • Krishnan R., and Krishnan H. Effects of hospital mergers and acquisitions on prices. Journal of Business Research 56 (2003) 647-656
    • (2003) Journal of Business Research , vol.56 , pp. 647-656
    • Krishnan, R.1    Krishnan, H.2
  • 54
    • 66049153924 scopus 로고    scopus 로고
    • Lagnado, L. (2004). Cold-case files: dunned for old bills, poor find some hospital never forget; Ms. Jimenez and Mr. Savinon are at a loss as collectors black funds in accounts; quick retreat on some tactics. The Wall Street Journal, June 8, A1.
    • Lagnado, L. (2004). Cold-case files: dunned for old bills, poor find some hospital never forget; Ms. Jimenez and Mr. Savinon are at a loss as collectors black funds in accounts; quick retreat on some tactics. The Wall Street Journal, June 8, A1.
  • 55
    • 0001966139 scopus 로고
    • The prospective payment system, hospital efficiency, and compensation contracts for senior-level administrators
    • Lambert R.A., and Larcker D.F. The prospective payment system, hospital efficiency, and compensation contracts for senior-level administrators. Journal of Accounting and Public Policy 14 (1995) 1-31
    • (1995) Journal of Accounting and Public Policy , vol.14 , pp. 1-31
    • Lambert, R.A.1    Larcker, D.F.2
  • 56
    • 2942717468 scopus 로고    scopus 로고
    • The relation between efficient risk-sharing arrangements and firm characteristics: evidence from the managed care industry
    • Leone A. The relation between efficient risk-sharing arrangements and firm characteristics: evidence from the managed care industry. Journal of Management Accounting Research 14 (2002) 99-117
    • (2002) Journal of Management Accounting Research , vol.14 , pp. 99-117
    • Leone, A.1
  • 57
    • 20444405717 scopus 로고    scopus 로고
    • How do nonprofit hospitals manage earnings?
    • Leone A., and Van Horn R.L. How do nonprofit hospitals manage earnings?. Journal of Health Economics 24 (2005) 815-837
    • (2005) Journal of Health Economics , vol.24 , pp. 815-837
    • Leone, A.1    Van Horn, R.L.2
  • 58
    • 0037290685 scopus 로고    scopus 로고
    • Mapping management accounting: graphics and guidelines for theory-consistent empirical research
    • Luft J., and Shields M.D. Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28 (2003) 169-249
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 169-249
    • Luft, J.1    Shields, M.D.2
  • 59
    • 0037342796 scopus 로고    scopus 로고
    • The effect of Medicare capital prospective payment regulation: additional evidence from hospital financing decisions
    • Lynch L. The effect of Medicare capital prospective payment regulation: additional evidence from hospital financing decisions. Journal of Accounting and Public Policy 22 2 (2003) 151-173
    • (2003) Journal of Accounting and Public Policy , vol.22 , Issue.2 , pp. 151-173
    • Lynch, L.1
  • 60
  • 61
    • 0032220501 scopus 로고    scopus 로고
    • A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis
    • Maher M., and Marais L. A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. Journal of Accounting Research 36 1 (1998) 129-142
    • (1998) Journal of Accounting Research , vol.36 , Issue.1 , pp. 129-142
    • Maher, M.1    Marais, L.2
  • 62
    • 34447490970 scopus 로고
    • The analysis of hospital costs: a review article
    • Mann J.K., and Yett D.E. The analysis of hospital costs: a review article. Journal of Business 41 (1968) 191-202
    • (1968) Journal of Business , vol.41 , pp. 191-202
    • Mann, J.K.1    Yett, D.E.2
  • 63
    • 0001815578 scopus 로고
    • Towards a theory of non-profit institutions: an economic model of a hospital
    • Newhouse J.P. Towards a theory of non-profit institutions: an economic model of a hospital. American Economic Review 60 (1970) 87-92
    • (1970) American Economic Review , vol.60 , pp. 87-92
    • Newhouse, J.P.1
  • 64
    • 43949152635 scopus 로고
    • Are overhead costs strictly proportional to activity? Evidence from hospital service departments
    • Noreen E., and Soderstrom N. Are overhead costs strictly proportional to activity? Evidence from hospital service departments. Journal of Accounting and Economics 17 (1994) 255-278
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 255-278
    • Noreen, E.1    Soderstrom, N.2
  • 65
    • 0002580631 scopus 로고    scopus 로고
    • The accuracy of proportional cost models: evidence from hospital service departments
    • Noreen E., and Soderstrom N. The accuracy of proportional cost models: evidence from hospital service departments. Review of Accounting Studies 2 (1997) 89-114
    • (1997) Review of Accounting Studies , vol.2 , pp. 89-114
    • Noreen, E.1    Soderstrom, N.2
  • 66
    • 0002265262 scopus 로고
    • The not-for-profit hospital as a physician's cooperative
    • Pauly M.V., and Redisch M. The not-for-profit hospital as a physician's cooperative. American Economic Review 63 (1973) 87-99
    • (1973) American Economic Review , vol.63 , pp. 87-99
    • Pauly, M.V.1    Redisch, M.2
  • 67
    • 32544440556 scopus 로고    scopus 로고
    • O1_MRKO1_MRKThe relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of U.S. hospitals
    • Pizzini M. O1_MRKO1_MRKThe relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of U.S. hospitals. Accounting, Organizations, and Society 31 2 (2006) 179-210
    • (2006) Accounting, Organizations, and Society , vol.31 , Issue.2 , pp. 179-210
    • Pizzini, M.1
  • 68
    • 16444371169 scopus 로고    scopus 로고
    • Three trends: two bothersome, one really scary
    • Ponton K. Three trends: two bothersome, one really scary. Healthcare Financial Management 59 2 (2005) 110-112
    • (2005) Healthcare Financial Management , vol.59 , Issue.2 , pp. 110-112
    • Ponton, K.1
  • 69
    • 66049092878 scopus 로고    scopus 로고
    • The hospital billing and collections flap: it's not over yet
    • Pryor C. The hospital billing and collections flap: it's not over yet. Journal of Health Care Compliance 7 3 (2005) 25-31
    • (2005) Journal of Health Care Compliance , vol.7 , Issue.3 , pp. 25-31
    • Pryor, C.1
  • 70
    • 0035486086 scopus 로고    scopus 로고
    • Social disclosure, financial disclosure and the cost of equity capital
    • Richardson A.J., and Welker M. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 26 7-8 (2001) 597-616
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.7-8 , pp. 597-616
    • Richardson, A.J.1    Welker, M.2
  • 71
    • 0022345522 scopus 로고
    • The impact of hospital market structure on patient volume, average length of stay, and the cost of care
    • Robinson J., and Luft H. The impact of hospital market structure on patient volume, average length of stay, and the cost of care. Journal of Health Economics 4 4 (1985) 333-357
    • (1985) Journal of Health Economics , vol.4 , Issue.4 , pp. 333-357
    • Robinson, J.1    Luft, H.2
  • 73
    • 0033483305 scopus 로고    scopus 로고
    • Managerial compensation and incentives in for-profit and nonprofit hospitals
    • Roomkin M.J., and Weisbrod B.A. Managerial compensation and incentives in for-profit and nonprofit hospitals. Journal of Law, Economics, and Organizations 15 3 (1999) 750-781
    • (1999) Journal of Law, Economics, and Organizations , vol.15 , Issue.3 , pp. 750-781
    • Roomkin, M.J.1    Weisbrod, B.A.2
  • 74
    • 70350108827 scopus 로고
    • Inter-industry studies of structure and performance
    • Schmalensee R., and Eillig R. (Eds), North-Holland, Amsterdam
    • Schmalensee R. Inter-industry studies of structure and performance. In: Schmalensee R., and Eillig R. (Eds). The Handbook of Industrial Organization (1989), North-Holland, Amsterdam
    • (1989) The Handbook of Industrial Organization
    • Schmalensee, R.1
  • 75
    • 0000196796 scopus 로고
    • A theory of yardstick competition
    • Shleifer A. A theory of yardstick competition. RAND Journal of Economics 16 (1985) 319-327
    • (1985) RAND Journal of Economics , vol.16 , pp. 319-327
    • Shleifer, A.1
  • 77
    • 4944220106 scopus 로고    scopus 로고
    • Full court press
    • Taylor M. Full court press. Modern Healthcare 34 36 (2004) 32-34
    • (2004) Modern Healthcare , vol.34 , Issue.36 , pp. 32-34
    • Taylor, M.1
  • 78
    • 0033856979 scopus 로고    scopus 로고
    • A longitudinal study of economies of scale in the hospital industry
    • Yafchak R. A longitudinal study of economies of scale in the hospital industry. Journal of Health Care Finance 27 (2000) 67-90
    • (2000) Journal of Health Care Finance , vol.27 , pp. 67-90
    • Yafchak, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.