Advances in Management Accounting, Volume 14 - download pdf or read online

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

ISBN-10: 0762312432

ISBN-13: 9780762312436

Advances in administration Accounting (AIMA) publishes well-developed articles on a number of present issues in administration accounting which are suitable to researchers in either perform and academe. As one of many most suitable administration accounting learn journals, AIMA is definitely poised to satisfy the desires 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 effect 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 an eye on; interactive results related to product improvement organisations and aim price administration; antecedents and outcomes of funds participation; the impression of worker rank on attitudes, motivation and function; expectancy thought because the foundation for activity-based costing platforms implementation; and dysfunctionality in functionality size whilst outputs are tough to degree.

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The dependent variable, DAYS, the measure of utilization, is the annual number of days of inpatient hospital care per 1,000 group enrollees for that HMO. 3. Variable Descriptions for the Hospital Days Regression The model of hospital utilization in Fig. 1 captures two dimensions of HMO– PCP contracts. First, CAPITATION is 1 if PCPs are paid on a capitated basis, and 0 otherwise. They may or may not receive utilization bonuses. Second, QUALITY is 1 if PCPs are eligible to receive a quality-based bonus, DAYS = β0+β1CAPITATION+β2QUALITY+β3AVPREM+β4IPA+ β5DOCCAP +β6MKTPWR +β7BEDSi+β8NFP+β9PERMED+ε Dependent variable: DAYS = Hospital Utilization per 1000 group enrollees Independent Variables CAPITATION = 1 if capitation; 0 otherwise QUALITY = 1 if quality incentive; 0 otherwise AVPREM = Average HMO monthly premium IPA=1 If HMO is IPA or Network; 0 otherwise DOCCAP= Number of PCPs per capita MKTPWR = Market penetration by HMOs BEDS = Number of hospital beds per capita NFP = 1 if not-for-profit HMO; 0 otherwise PERMED = Log of the proportion of Medicare and Medicaid enrollment in the HMO Fig.

However, Wholey et al. (1995) argue for including all counties served by the HMO because most Non-Financial Performance Measures in the Healthcare Industry 31 HMOs serve counties other than those in which they are headquartered. Using an approach similar to that of Wholey et al. 19 Enrollment for each HMO is first separated into MSA and non-MSA enrollment. MSA enrollment is the number of an HMO’s enrollees that reside within the MSAs the HMO is serving. If, for example, an HMO’s service area includes two MSAs, total MSA enrollment for the HMO consists of the total of the enrollment within each MSA.

Managed care plan performance since 1980. Journal of the American Medical Association, 271(19), 1512–1519. Non-Financial Performance Measures in the Healthcare Industry 27 Miller, R. , & Luft, H. S. (1995). Estimating health expenditure growth under managed competition: Science, simulations, and scenarios. Journal of the American Medical Association, 273(8), 656–662. Pauly, M. (1980). Doctors and their workshops. Chicago: National Bureau of Economic Research, The University of Chicago Press. Phelps, C.

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

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