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

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

Advances in administration Accounting (AIMA) publishes well-developed articles on numerous present themes in administration accounting which are appropriate to researchers in either perform and academe. As one of many prime administration accounting examine journals, AIMA is definitely poised to fulfill 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 dimension platforms; the impression of IS caliber details, 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, details, and keep watch over; interactive results regarding product improvement agencies and objective price administration; antecedents and outcomes of finances participation; the influence of worker rank on attitudes, motivation and function; expectancy thought because the foundation for activity-based costing structures implementation; and dysfunctionality in functionality size whilst outputs are tricky to degree.

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Advances in Management Accounting, Volume 14

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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. Non-MSA enrollment is the number of enrollees that reside outside of an MSA. A weight is then assigned to each MSA as a proportion of the total HMO population.

Financial support from the Center for Research on Contracts and the Structure of Enterprise, Katz Graduate School of Business, University of Pittsburgh and from the Richard D. Irwin Foundation is gratefully acknowledged. , & Mittal, V. (2000). Strengthening the satisfaction-profit chain. Journal of Service Research, 3(2), 107–120. Banker, R. , & Johnston, H. H. (1993). S. airline industry. Accounting Review, 68(3), 576–601. Banker, R. , & Srinivasan, D. (2000). An empirical investigation of an incentive plan that includes nonfinancial performance measures.

1992). Health economics. New York, NY: HarperCollins Publishers, Inc. , & Anderson, J. (1994). Small area variations in hospitalization rates: How much depends on how you look. Medical Care, 32, 1889–2201. Traska, M. R. (1988). HMO uses quality measures to pay its physicians. Hospitals, 62(13), 34– 35. Welch, W. P. (1988). IPAs emerge on HMO forefront. Business and Health, 5(4), 14–16. Welch, W. , Hillman, A. , & Pauly, M. V. (1990). Toward new typologies for HMO’s. Milbank Quarterly, 68(2), 221–243.

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