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Activity Based Costing in Healthcare: A UK Case Study
16 references·6 citing·35 second hop
Activity Based Costing in Healthcare: A UK Case Study (2005)Activity Based Costing in Healthcare: A U…Modern Costing Innovations and Legitimation: A Health Care Study (2004)Modern Costing Innovations an…Case Study Research (2004)Case Study ResearchThe annual cost of blood transfusions in the UK (2003)The annual cost of blood tran…Managing a public sector project: the case of the Italian Treasury Ministry (2003)Managing a public sector proj…Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry (2002)Factors influencing the perfo…The impact of contextual and process factors on the evaluation of activity-based costing systems (1999)The impact of contextual and …The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors (1998)The Implementation Steps of A…The effect of strategy and organizational structure on the adoption and implementation of activity-based costing (1997)The effect of strategy and or…The project management of organizational change (1996)The project management of org…Activity-Based Costing for Hospitals (1996)Activity-Based Costing for Ho…A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993. (1995)A Framework for Assessing Cos…Improving hospital cost accounting with activity-based costing (1993)Improving hospital cost accou…Strategic cost management: tailoring controls to strategies (1992)Strategic cost management: ta…Information Technology Implementation Research: A Technological Diffusion Approach (1990)Information Technology Implem…Relevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …Case Study Research: Design and Methods (1984)Case Study Research: Design a…From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark (2021)From centralized DRG costing …Time-driven activity-based costing for health care provider supply chains (2016)Time-driven activity-based co…An activity-based costing approach for detecting inefficiencies of healthcare processes (2015)An activity-based costing app…An Improved Methodology For Absorption Costing: Efficiency Based Absorption Costing (EBAC) (2011)An Improved Methodology For A…Process view and cost management of a new surgery technique in hospital (2009)Process view and cost managem…Implementation of activity based costing in Malaysia (2008)Implementation of activity ba…THE IMPACT OF STRUCTURE, ENVIRONMENT, AND INTERDEPENDENCE ON THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS (1986)Accounting control systems and business strategy: An empirical analysis (1987)The role of management control systems in creating competitive advantage: New perspectives (1990)Mapping management accounting: graphics and guidelines for theory-consistent empirical research (2003)Institutional rationality and practice variation: New directions in the institutional analysis of practice (2007)Managerial Innovation: Conceptions, Processes and Antecedents (2011)Coefficient Alpha and the Internal Structure of Tests (1951)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Triangulation between case study and survey methods in management accounting research: An assessment of validity implications (2005)Theorizing Contingencies in Management Control Systems Research (2006)Diffusion of Innovations 1 (2019)Innovation characteristics and innovation adoption-implementation: A meta-analysis of findings (1982)Central Problems in the Management of Innovation (1986)Technology and Institutions: What Can Research on Information Technology and Research on Organizations Learn from Each Other?1 (2001)The Process of Innovation Assimilation by Firms in Different Countries: A Technology Diffusion Perspective on E-Business (2006)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)A framework of sustainable supply chain management: moving toward new theory (2008)Improving Impact Studies of Teachers’ Professional Development: Toward Better Conceptualizations and Measures (2009)Case study research: design and methods (2011)Mixed Methods Research: A Research Paradigm Whose Time Has Come (2004)Qualitative research: Methods in the social sciences (2006)Document Analysis as a Qualitative Research Method (2009)Towards explaining stability in and around management accounting systems (2001)Exploring management accounting change: the case of balanced scorecard implementation (2002)Management accounting change and stability: Loosely coupled rules and routines in action (2006)Profit and loss analysis for an intensive care unit (ICU) in Japan: a tool for strategic management (2006)Equivalence of two healthcare costing methods: bottom‐up and top‐down (2008)An Improved Set of Standards for Finding Cost for Cost-Effectiveness Analysis (2009)Towards a dynamic theory of strategy (1991)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)The selection and use of essential medicines. (2004)The main methodological issues in costing health care services - a literature review (2005)Costs to Hospitals of Acquiring and Processing Blood in the US (2010)Where Are the Costs in Perioperative Care?: Analysis of Hospital Costs and Charges for Inpatient Surgical Care (1995)
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References

  • 1984Case Study Research: Design and Methods81,948 cited
  • 2004Case Study Research15,455 cited
  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 1990Information Technology Implementation Research: A Technological Diffusion Approach2,769 cited
  • 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing616 cited
  • 1999The impact of contextual and process factors on the evaluation of activity-based costing systems379 cited
  • 1995A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993.318 cited
  • 1993Improving hospital cost accounting with activity-based costing166 cited
  • 2003The annual cost of blood transfusions in the UK153 cited
  • 1996Activity-Based Costing for Hospitals151 cited
  • 2002Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry147 cited
  • 1992Strategic cost management: tailoring controls to strategies104 cited
  • 1996The project management of organizational change92 cited
  • 2003Managing a public sector project: the case of the Italian Treasury Ministry85 cited

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2004
Modern Costing Innovations and Legitimation: A Health Care Study
80 cited
  • 1998The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors73 cited
  • Cited by

    • 2008Implementation of activity based costing in Malaysia50 cited
    • 2015An activity-based costing approach for detecting inefficiencies of healthcare processes47 cited
    • 2009Process view and cost management of a new surgery technique in hospital40 cited
    • 2021From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark26 cited
    • 2016Time-driven activity-based costing for health care provider supply chains16 cited
    • 2011An Improved Methodology For Absorption Costing: Efficiency Based Absorption Costing (EBAC)15 cited