By Epstein M.J., Lee J.Y.

Advances in administration Accounting (AIMA) publishes well-developed articles on quite a few present themes in administration accounting which are proper to researchers in either perform and academe. As one of many leading administration accounting examine journals, AIMA is definitely poised to satisfy the wishes of administration accounting students. Featured in quantity 14 are articles on: quality-based incentives in measuring non-financial functionality of healthcare undefined; profit drivers within the accounting literature; judgmental results within the use of functionality size platforms; the impact of IS caliber info, company environmental integration, product innovation, and product caliber on organizational functionality; coping with and controlling environmental functionality, implications of strategic organizational improvement (the Pyramid) in accounting, info, and keep watch over; interactive results concerning product improvement organisations and goal price administration; antecedents and results of funds participation; the effect of worker rank on attitudes, motivation and function; expectancy idea because the foundation for activity-based costing structures implementation; and dysfunctionality in functionality dimension while outputs are tricky to degree.

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16. Besides seeking to increase the quality of care itself, HMOs were also motivated to introduce quality-based incentives to reduce associated political pressure stemming from concerns that HMOs focused exclusively on profit at the cost of Non-Financial Performance Measures in the Healthcare Industry 25 patient care. Evidence of the political pressure that HMOs faced included the provision in the Omnibus Budget Reconciliation Act (OBRA) of 1986 that would have prohibited HMOs from making incentive payments to physicians to reduce or limit services to enrollees, as well as other state-level HMO regulatory legislation enacted in at least 40 states.

This increase in hospital days offsets most, but not all, of the estimated effect of capitation in reducing hospital days. Third, H3 proposes that contracts with quality-based financial incentives for PCPs will result in higher levels of patient satisfaction than contracts without quality-based incentives. Our results based on HMO patient surveys provide support for H3, although the results are not entirely robust to which control variables we include in the regressions. Finally, in H4 we tested whether the increase in hospital days associated with quality provisions in PCP contracts translated to a corresponding increase in HMO costs.

What is too much variation: The null hypothesis in small-area analysis. Health Services Research, 24, 2741–2771. Epstein, M. , & Birchard, B. (1999). Counting what counts: Turning corporate accountability into competitive advantage. Reading, MA: Perseus Books. Evans, J. , & Nagarajan, N. J. (1995). Physicians’ response to length -of- stay profiling. Medical Care, 33(11), 1106–1119. Evans, J. , & Nagarajan, N. J. (2001). Management control and hospital cost reduction: Additional evidence. Journal of Accounting and Public Policy, 20(1), 74–90.

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