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Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes

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  • Eldenburg, Leslie
  • Kallapur, Sanjay
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3SWXN31-4/2/2095f42a1414461bb23ef3856ed0376f
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 23 (1997)
    Issue (Month): 1 (May)
    Pages: 31-51

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    Handle: RePEc:eee:jaecon:v:23:y:1997:i:1:p:31-51

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Demeere, Nathalie & Stouthuysen, Kristof & Roodhooft, Filip, 2009. "Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact," Health Policy, Elsevier, vol. 92(2-3), pages 296-304, October.
    2. Machiel Westerdijk & Joost Zuurbier & Martijn Ludwig & Sarah Prins, 2012. "Defining care products to finance health care in the Netherlands," The European Journal of Health Economics, Springer, vol. 13(2), pages 203-221, April.
    3. Eddy Cardinaels & Filip Roodhooft & Gustaaf Van Herck, 2004. "Drivers of cost system development in hospitals: results of a survey," Vlerick Leuven Gent Management School Working Paper Series 2004-09, Vlerick Leuven Gent Management School.
    4. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    5. Pizzini, Mina J., 2006. "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," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.

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