Download Advances in Management Accounting, Volume 14 by Epstein M.J., Lee J.Y. PDF

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 suitable to researchers in either perform and academe. As one of many ideal administration accounting examine journals, AIMA is easily poised to fulfill 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 structures; the impact of IS caliber info, company environmental integration, product innovation, and product caliber on organizational functionality; handling and controlling environmental functionality, implications of strategic organizational improvement (the Pyramid) in accounting, details, and keep watch over; interactive results concerning product improvement businesses and objective expense administration; antecedents and results of price range participation; the effect of worker rank on attitudes, motivation and function; expectancy conception because the foundation for activity-based costing structures implementation; and dysfunctionality in functionality size while outputs are tricky to degree.

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This result confirms the hypothesized effect of capitation from prior research and lays the groundwork for this paper’s analysis of the incremental effect of quality-based incentives on the number of hospital days consumed. , firms that operate HMOs or ‘‘plans’’ in multiple states. , 1994). We also control for national HMO firms because multiple observations from the same national HMO may not be independent. In our study, an HMO observation represents an HMO (plan) registered to do business in a state.

2. Data from Other Sources Our second source of data was the Area Resource File (ARF) from which we obtained market and control variables, as described in Appendix B. Third, we obtained survey data on patient satisfaction from ‘‘The NCQA Annual Member Health Care Survey’’, as reported in the National Research Corporation’s (NRC) ‘‘NRC Report Card System’’, for health plan members for the period 1993–1994. ’’, using a five-point scale Non-Financial Performance Measures in the Healthcare Industry 11 (1 ¼ lowest rating; 5 ¼ highest rating).

Distribution of Contract Types Table 2 shows the distribution of HMO–PCP contract types for the sample of HMO state filings used to test Hypotheses H1, H2, and H4. In addition to capitation versus FFS structure and the presence or absence of a quality bonus, Table 2 also displays the distribution of HMOs’ tax status (for-profit versus not-for-profit (NFP)) and whether the contracts pay PCPs an additional bonus if utilization measures are within a budgeted target (utilization bonus). The 28 contracts represented in the first four rows of Table 2 all involve FFS payments to PCPs, while the 42 contracts in the last four rows employ capitation.

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