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The Growing Importance of Cost Accounting for Hospitals.
16 references·2 citing·35 second hop
The Growing Importance of Cost Accounting for Hospitals. (2016)The Growing Importance of Cost Accounting…The Price Ain’t Right? Hospital Prices and Health Spending on the Privately Insured* (2018)The Price Ain’t Right? Hospit…Time‐Driven Activity‐Based Costing (2012)Time‐Driven Activity‐Based Co…How to solve the cost crisis in health care. (2011)How to solve the cost crisis …How to solve the cost crisis in health care. (2011)How to solve the cost crisis …Cost Accounting: A Managerial Emphasis, (2010)Cost Accounting: A Managerial…The Pricing Of U.S. Hospital Services: Chaos Behind A Veil Of Secrecy (2006)The Pricing Of U.S. Hospital …Management control systems and strategy: A resource-based perspective (2005)Management control systems an…Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden (2005)Bundling and diffusion of man…Time-Driven Activity-Based Costing (2004)Time-Driven Activity-Based Co…An investigation of the effect of Balanced Scorecard implementation on financial performance (2004)An investigation of the effec…Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Subjectivity and the Weightin…Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)Management control systems de…Profit priorities from activity based costing (2002)Profit priorities from activi…Cost & effect: using integrated cost systems to drive profitability and performance (1998)Cost & effect: using integrat…Satisfaction with activity-based cost management implementation (1997)Satisfaction with activity-ba…An empirical analysis of manufacturing overhead cost drivers (1995)An empirical analysis of manu…Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing (2023)Dealing with Time Estimates i…From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark (2021)From centralized DRG costing …Structural equation modeling in practice: A review and recommended two-step approach. (1988)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)An empirical analysis of the levers of control framework (2007)The design and use of performance management systems: An extended framework for analysis (2009)Contemporary performance measurement systems: A review of their consequences and a framework for research (2012)Case Study Research: Design and Methods (1984)The balanced scorecard: Translating strategy into action (1997)Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction (1998)The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance (2007)A fuzzy MCDM approach for evaluating banking performance based on Balanced Scorecard (2009)Impact of business analytics and enterprise systems on managerial accounting (2017)A Conceptual Framework for the Design of Organizational Control Mechanisms (1979)Markets, Bureaucracies, and Clans (1980)Corporate capital expenditure decisions and the market value of the firm (1985)Management control systems as a package—Opportunities, challenges and research directions (2008)Measure Costs Right: Make the Right Decisions (1988)Conceptual Foundations of the Balanced Scorecard (2008)20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment (2000)A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries (2003)Organizational culture and performance measurement systems (2004)Journal of Management Accounting Research (2012)How to Measure Costs and Benefits of eHealth Interventions: An Overview of Methods and Frameworks (2015)Administrative Costs Associated With Physician Billing and Insurance-Related Activities at an Academic Health Care System (2018)Defining and Implementing Value-Based Health Care: A Strategic Framework (2019)The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard (2003)Integrating sustainability reporting into management practices (2008)Industrial Product-Service Systems—IPS 2 (2010)The contingency theory of management accounting: achievement and prognosis (1980)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)Are Selling, General, and Administrative Costs “Sticky”? (2003)Interaction, relationships and networks in business markets: an evolving perspective (1996)Whither Services Marketing? (2004)Mindful consumption: a customer-centric approach to sustainability (2010)
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References

  • 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future3,233 cited
  • 2010Cost Accounting: A Managerial Emphasis,2,496 cited
  • 2005Management control systems and strategy: A resource-based perspective1,192 cited
  • 2003Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard937 cited
  • 2012Time‐Driven Activity‐Based Costing819 cited
  • 2011How to solve the cost crisis in health care.753 cited
  • 2004Time-Driven Activity-Based Costing737 cited
  • 1998Cost & effect: using integrated cost systems to drive profitability and performance719 cited
  • 2004An investigation of the effect of Balanced Scorecard implementation on financial performance654 cited
  • 2002Profit priorities from activity based costing627 cited
  • 2018The Price Ain’t Right? Hospital Prices and Health Spending on the Privately Insured*580 cited
  • 2011How to solve the cost crisis in health care.535 cited
  • 2005Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden295 cited
  • 2006The Pricing Of U.S. Hospital Services: Chaos Behind A Veil Of Secrecy294 cited
  • 1997

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Satisfaction with activity-based cost management implementation
214 cited
  • 1995An empirical analysis of manufacturing overhead cost drivers166 cited
  • Cited by

    • 2021From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark26 cited
    • 2023Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing17 cited