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The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals

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  • Pizzini, Mina J.
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 31 (2006)
    Issue (Month): 2 (February)
    Pages: 179-210

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    Handle: RePEc:eee:aosoci:v:31:y:2006:i:2:p:179-210

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    1. Wedig, Gerard J & Hassan, Mahmud & Sloan, Frank A, 1989. "Hospital Investment Decisions and the Cost of Capital," The Journal of Business, University of Chicago Press, University of Chicago Press, vol. 62(4), pages 517-37, October.
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    3. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(3-4), pages 207-225.
    4. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, INFORMS, vol. 25(9), pages 833-848, September.
    5. Eldenburg, Leslie & Hermalin, Benjamin E. & Weisbach, Michael S. & Wosinska, Marta, 2004. "Governance, performance objectives and organizational form: evidence from hospitals," Journal of Corporate Finance, Elsevier, Elsevier, vol. 10(4), pages 527-548, September.
    6. Brickley, James A & Van Horn, R Lawrence, 2002. "Managerial Incentives in Nonprofit Organizations: Evidence from Hospitals," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 45(1), pages 227-49, April.
    7. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(2), pages 207-232, February.
    8. Krishnan, Ranjani, 2001. "Market restructuring and pricing in the hospital industry," Journal of Health Economics, Elsevier, Elsevier, vol. 20(2), pages 213-237, March.
    9. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(3), pages 193-214, May.
    10. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(3), pages 243-264, April.
    11. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, Econometric Society, vol. 48(4), pages 817-38, May.
    12. Preston, Alistair M., 1992. "The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(1), pages 63-100, January.
    13. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 26(2), pages 301-25, June.
    14. Kurunmaki, Liisa, 1999. "Professional vs financial capital in the field of health care--struggles for the redistribution of power and control," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(2), pages 95-124, April.
    15. Gal-Or, Esther, 1987. "First Mover Disadvantages with Private Information," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 54(2), pages 279-92, April.
    16. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 9(1), pages 33-47, January.
    17. Eldenburg, Leslie & Kallapur, Sanjay, 1997. "Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 23(1), pages 31-51, May.
    18. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, Wiley Blackwell, vol. 40(3), pages 711-726, 06.
    19. Lambert, Richard A. & Larcker, David F., 1995. "The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 14(1), pages 1-31.
    20. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 127-168.
    21. Martin Gaynor & Paul Gertler, 1995. "Moral Hazard and Risk Spreading in Partnerships," RAND Journal of Economics, The RAND Corporation, The RAND Corporation, vol. 26(4), pages 591-613, Winter.
    22. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(4), pages 357-374, June.
    23. Gal-Or, Esther, 1993. "Strategic Cost Allocation," Journal of Industrial Economics, Wiley Blackwell, Wiley Blackwell, vol. 41(4), pages 387-402, December.
    24. Lee, Robert H., 1990. "Monitoring physicians : A bargaining model of medical group practice," Journal of Health Economics, Elsevier, Elsevier, vol. 9(4), pages 463-481, December.
    25. Coombs, R. W., 1987. "Accounting for the control of doctors: Management information systems in hospitals," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(4), pages 389-404, June.
    26. Selto, Frank H. & Renner, Celia J. & Young, S. Mark, 1995. "Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(7-8), pages 665-684.
    27. Newhouse, Joseph P, 1970. "Toward a Theory of Nonprofit Institutions: An Economic Model of a Hospital," American Economic Review, American Economic Association, American Economic Association, vol. 60(1), pages 64-74, March.
    28. Gabriel Picone & Shin-Yi Chou & Frank Sloan, 2002. "Are For-Profit Hospital Conversions Harmful to Patients and to Medicare?," RAND Journal of Economics, The RAND Corporation, The RAND Corporation, vol. 33(3), pages 507-523, Autumn.
    29. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 18(1), pages 65-80, January.
    30. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 169-249.
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    Cited by:
    1. Cardinaels, Eddy, 2009. "Governance in non-for-profit hospitals: Effects of board members' remuneration and expertise on CEO compensation," Health Policy, Elsevier, Elsevier, vol. 93(1), pages 64-75, November.
    2. Afonso, Paulo & Nunes, Manuel & Paisana, António & Braga, Ana, 2008. "The influence of time-to-market and target costing in the new product development success," International Journal of Production Economics, Elsevier, Elsevier, vol. 115(2), pages 559-568, October.

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