MANAGEMENT AND ACCOUNTING WEB

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Health Care Cost Bibliography

Abernethy, M. A. and A. M. Lillis. 2001. Interdependencies in organization design: A test in hospitals. Journal of Management Accounting Research (13): 107-129.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Aidemark, L. and L. Lindkvist. 2004. The vision gives wings: A study of two hospitals run as limited companies. Management Accounting Research (September): 305-318.

Alexander, J. A., M. L. Fennell and M. T. Halpern. 1993. Leadership instability in hospitals: The influence of board-CEO relations and organizational growth and decline. Administrative Science Quarterly 38(1): 74-99. (JSTOR link).

Alexander, J. W. and W. A. Randolph. 1985. The fit between technology and structure as a predictor of performance in nursing subunits. The Academy of Management Journal 28(4): 844-859. (JSTOR link).

Alford, R. R. 1974. Research note: Problems of data and measurement in interorganizational studies of hospitals and clinics. Administrative Science Quarterly 19(4): 485-490. (JSTOR link).

Alutto, J. A. and D. J. Vredenburgh. 1977. Characteristics of decisional participation by nurses. The Academy of Management Journal 20(2): 341-347. (JSTOR link).

Ameiss, A. P., F. J. Ehlen and C. W. Hutchison. 1973. Program management in Missouri's division of mental health. Management Accounting (August): 31-34.

Anisfeld, M. H. 1994. Validation- How much can the world afford? Are we getting value for money? PDA Journal of Pharmaceutical Science & Technology (Jan-Feb): 45-48.

Argote, L. 1982. Input uncertainty and organizational coordination in hospital emergency units. Administrative Science Quarterly 27(3): 420-434. (JSTOR link).

Arnaboldi, M. and I. Lapsley. 2004. Modern costing innovations and legitimation: A health care study. Abacus 40(1): 1-20.

Arndt, M. and B. Bigelow. 2000. Presenting structural innovation in an institutional environment: Hospitals' use of impression management. Administrative Science Quarterly 45(3): 494-522. (JSTOR link).

Arndt, M. and B. Bigelow. 2005. Professionalizing and masculinizing a female occupation: The reconceptualization of hospital administration in the early 1900s. Administrative Science Quarterly 50(2): 233-261. (JSTOR link).

Arnold, P. J. 1991. Accounting and the state: Consequences of merger and acquisition accounting in the U. S. hospital industry. Accounting, Organizations and Society 16(2): 121-140.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Ashton, A. H., R. H. Ashton and L. A. Maines. 1998. Instructional case: General Medical Center - Evaluation of diagnostic imaging equipment. Issues In Accounting Education (November): 985-1003.

Aspinall, M. G. and R. G. Hamermesh. 2007. Realizing the promise of personalized medicine. Harvard Business Review (October): 108-117.

Bain, C. E., A. I. Blankley and D. A. Forgione. 2001. The Methodist Hospital system: Tax exemption and charitable responsibilities of not-for-profit hospitals. Issues In Accounting Education (February): 67-97. 

Baker, J. J. 1999. Cost Accounting for Healthcare Organizations: Utilizing Information and Technology for Effective Decision Making. McGraw Hill.

Baker, J. J. and R. W. Baker. 2000. Health Care Finance: Basic Tools for Nonfinancial Managers. Aspen Publishers, Inc.

Balakrishnan, R. and N. S. Soderstrom. 2000. The cost of system congestion: Evidence from the healthcare sector. Journal of Management Accounting Research (12): 97-114.

Balakrishnan, R., N. S. Soderstrom and T. D. West. 2007. Spending patterns with lapsing budgets: Evidence from U.S. Army Hospitals. Journal of Management Accounting Research (19): 1-23.

Ballantine, J., S. Brignall and S. Modell. 1998. Performance measurement and management in public health services: A comparison of U.K. and Swedish practice. Management Accounting Research (March): 71-94.

Ballou, B., D. L. Heitger and R. Tabor. 2003. Nonfinancial performance measures in the healthcare industry. Management Accounting Quarterly (Fall): 11-16.

Barley, S. R. 1986. Technology as an occasion for structuring: Evidence from observations of CT scanners and the social order of radiology departments. Administrative Science Quarterly 31(1): 78-108. (JSTOR link).

Barnes, G. and J. J. Jurinski. 1989. Strategic management of employee health care costs. Management Accounting (September): 44-48.

Bast, J. L., R. C. Rue and S. A. Wesbury Jr. 1993. Why we spend too much on Health Care and what we can do about it. Heartland Institute. (Summary).

Bazzle, K. L. 1989. Funding postemployment health care benefits. Management Accounting (April): 27-29.

Beaver, K. 2002. Healthcare Information Systems, Second Edition (Best Practices). AUERBACH.

Benjamin, L. J. 1975. Doctors incorporated? Management Accounting (November): 37-39.

Bennett, J. P. 1985. Standard cost systems lead to efficiency and profitability. Healthcare Financial Management (September): 46-54.  

Bennis, W. G., N. Berkowitz, M. Affinito and M. Malone. 1958. Reference groups and loyalties in the out-patient department. Administrative Science Quarterly 2(4): 481-500. (JSTOR link).

Berndtson, K. 1986. Managers and physicians come head to head over cost control. Healthcare Financial Management (September): 22-24, 28-29.

Berner, E. S. 1998. Clinical Decision Support Systems: Theory and Practice. Springer-Verlag.

Berry, L. E. 1984. A new treatment for health care costs. Management Accounting (April): 58-61.

Blanchard, G. A., C. W. Chow and E. Noreen. 1986. Information asymmetry, incentive schemes, and information biasing: The case of hospital budgeting under rate regulation. The Accounting Review (January): 1-15. (JSTOR link).

Blau, G. 1999. Early-career job factors influencing the professional commitment of medical technologists. The Academy of Management Journal 42(6): 687-695. (JSTOR link).

Boer, G. and H. M. Nix. 1975. Hospital management and resource control. Management Accounting (September): 47-48.

Boles, K. E. and J. K. Glenn. 1986. What accounting leaves out of hospital financial management. Hospital and Health Services Administration (March­ April): 8-27. 

Briggs, F. R. and J. E. Hosking. 1984. Hospitals eye excess capacity and plan to improve productivity. Modern Healthcare (February 1): 114, 116, 119. 

Brimson, J. A. and J. Antos. 1994. Activity Based Management for Service Industries, Government Entities, and Nonprofit Organizations. New York: John Wiley & Sons Inc.

Brown, T. 2008. Design thinking. Harvard Business Review (June): 84-92.

Brubaker, J. A. 1973. A data processing program for hospitals. Management Accounting (March): 21-25.

Brunsson, N., I. Lapsley and P. Miller. 1998. Constructing health care accountants: Melding calculation and care. Management Accounting Research (March): 31-35.

Bruton, P. W. and J. Waterman. 1985. Capital financing demands new, innovative practices. Healthcare Financial Management (April): 38-46. 

Bruttin, F. and D. Dean. 1998. Exposing a cost black hole while improving quality and compliance through integrated risk management. Proceedings WorldPharm98. Philadelphia: 22-24.

Buckley, J. W. 1966. Medicare and accounting. The Accounting Review (January): 75-82. (JSTOR link).

 Burik, D. and T. J. Duvall. 1985. Hospital cost accounting: A basic system framework. Healthcare Financial Management (March): 58-64.

 Burik, D. and D. L. Marcellino. 1985. Successfully implementing a multihospital cost system. Healthcare Financial Management (January): 50-52, 54.

 Burns, L. R. 1989. Matrix management in hospitals: Testing theories of matrix structure and development. Administrative Science Quarterly 34(3): 349-368. (JSTOR link).

 Caldwell, C. and J. W. Juran. 1998. The Handbook for Managing Change in Healthcare. American Society for Quality.

 Callen, J. L. and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of "specific health focus" charities. The Accounting Review (January): 48-65. (JSTOR link).

 Caltrider, J., D. Pattison and P. Richardson. 1995. Can cost control and quality care coexist? Management Accounting (August): 38-42. (Summary).

 Carper, W. B. and R. J. Litschert. 1983. Strategic power relationships in contemporary profit and nonprofit hospitals. The Academy of Management Journal 26(2): 311-320. (JSTOR link).

Carr, L. P. 1993. Unbundling the cost of hospitalization. Management Accounting (November): 43-48.

Carter, N. M. 1990. Small firm adaptation: Responses of physicians' organizations to regulatory and competitive uncertainty. The Academy of Management Journal 33(2): 307-333. (JSTOR link).

Caudill, W. 1956. Perspectives on administration in psychiatric hospitals. Administrative Science Quarterly 1(2): 155-170. (JSTOR link).

Chalos, P. 1993. Managing health care costs under diagnostically related groups. Advances in Management Accounting (2): 207-226.

Chan, H. 1993. Cost control for an employee health care program. Advances in Management Accounting (2): 187-206.

Chan, Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced scorecard in Canadian hospitals. Advances in Management Accounting (9): 145-169. 

Chan, Y. L. and A. Seaman. 2008. Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations. Advances in Management Accounting (17): 151-180.

Chase, S. F. 1976. Is hospital accounting different? Management Accounting (March): 39-40.

Cheney, G. 1999. Putting the web to good work. 1999. Strategic Finance (September): 50-53. (How 80 managers of a healthcare provider manage 1,500 rehabilitation facilities).

Chiang, B. 2002. Activity-based benchmarking and process management - Managing the case of cardiac surgery. Management Accounting Quarterly (Fall): 21-30.

Chiang, B. 2002. Activity-based benchmarking in the healthcare industry. Journal of Cost Management (January/February): 43-48.

Chiang, B. 2008. System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations. Advances in Management Accounting (17): 181-201.

Ching, D. F. 1979. How to isolate Medicare costs. Management Accounting (July): 27-30.

Chua, W. F. 1995. Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals. Accounting, Organizations and Society 20(2-3): 111-145.

Cleverly, W. O. 1987. Product costing for health care firms. Health Care Management Review (Fall): 39.

Clifford, L. A. and M. P. Plomann. 1985. Cost and quality: Two sides of the coin in cost containment. Healthcare Financial Management (September): 30-32.

Cochran, D. S. and D. D. White. 1981. Intraorganizational conflict in the hospital purchasing decision making process. The Academy of Management Journal 24(2): 324-332. (JSTOR link).

Coghlan, T. and T. von Mechow. 2004. Driving auto accident cost down. Strategic Finance (January): 44-48.

Cohen, J. and P. Hansen. 1999. The relevance of activity-based costing for the human services sector: The example of hospital social work. Advances in Management Accounting (8): 195-209.

Coiera, E. 2003. Guide to Health Informatics (Arnold Publication). Arnold Publishers.

Cole, M. 1949. Practical expense analysis to serve the needs of hospital management. N.A.C.A. Bulletin (December): 477-484.

Collins, J. A. 1985. Case-mix accounting can help hospitals control costs. Management Accounting (November): 56-59, 64.

Comerford, S. E. and M. A. Abernethy. 1999. Budgeting and the management of role conflict in hospitals. Behavioral Research In Accounting (11): 93-110.

Coombs, R. W. 1987. Accounting for the control of doctors: Management information systems in hospitals. Accounting, Organizations and Society 12(4): 389-404.

Covaleski, M. A., M. W. Dirsmith and J. E. Michelman. 1993. An institutional theory perspective on the DRG framework, case-mix accounting systems and healthcare organizations. Accounting, Organizations and Society 18(1): 65-80.

D'Aunno, T., R. I. Sutton and R. H. Price. 1991. Isomorphism and external support in conflicting institutional environments: A study of drug abuse treatment units. The Academy of Management Journal 34(3): 636-661. (JSTOR link).

Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).

Dean, D., F. Bruttin and P. McCracken. 1998. Applying best practices in production of large and small volume parenterals to achieve a 2:1 cost and performance advantage. Proceedings PDA 1998 International Congress - Advances in Pharmaceutical Manufacturing: 253-258 and Basel (February): 23-25.

Dennis, K. C. 1979. Hospitals must allocate bad debts properly. Management Accounting (July): 11-14.

Drake, D. F. 1977. Discussion of hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 219-224. (JSTOR link).

Drummond, M. F. and A. McGuire 2002. Economic Evaluation in Health Care: Merging Theory with Practice. Oxford University Press.

Dukerich, J. M., B. R. Golden and S. M. Shortell. 2002. Beauty is in the eye of the beholder: The impact of organizational identification, identity, and image on the cooperative behaviors of physicians. Administrative Science Quarterly 47(3): 507-533. (JSTOR link).

Dunn, R. 2002. Haimann's Healthcare Management, Seventh Edition. Health Administration Press.

Dwyer, D. J. and M. L. Fox. 2000. The moderating role of hostility in the relationship between enriched jobs and health. The Academy of Management Journal 43(6): 1086-1096. (JSTOR link).

Edmondson, A. C., R. M. Bohmer and G. P. Pisano. 2001. Disrupted routines: Team learning and new technology implementation in hospitals. Administrative Science Quarterly 46(4): 685-716. (JSTOR link).

Eldenburg, L. 1994. The use of information in total cost management. The Accounting Review (January): 96-121. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

Eldenburg, L. and N. Soderstrom. 1996. Accounting system management by hospitals operating in a changing regulatory environment. The Accounting Review (January): 23-42. (JSTOR link).

Eldenburg, L. and S. Kallapur. 1997. Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. Journal of Accounting and Economics (May): 31-51.

Ellwood, S. 1996. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research (March): 25-51.

Elnicki, R. A. 1977. Hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 209-218. (JSTOR link).

Evans, J. H., A. Leone and N. J. Nagarajan. 2005. Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? Advances in Management Accounting (14): 1-31.

Evans, J. H., Y. Hwang, and N.J. Nagarajan. 1997. Cost reduction and process reengineering in hospitals. Journal of Cost Management (May/June): 20-27.

Evans, J. H. III. 1998. Cost management and management control in health care organizations: Research opportunities. Behavioral Research In Accounting (10 Supplement): 78-93.

Feldbush, M. A. 1981. Participative budgeting in a hospital setting. Management Accounting (September): 43-46.

Fennell, M. L. 1980. The effects of environmental characteristics on the structure of hospital clusters. Administrative Science Quarterly 25(3): 485-510. (JSTOR link).

Finkler, S. A. and D. M. Ward. 1999. Essentials of Cost Accounting for Health Care Organizations (2nd Edition). Aspen Publishers.

Flower, J. 2004. The healthcare cost crisis: What must be done. Cost Management (November/December): 23-33.

Flynn, W., P. Langan, R. L. Mathis and J. H. Jackson. 2004. Healthcare Human Resource Management. South-Western Educational Publishing.

Ford, J. B. 2009. Healthy savings. Strategic Finance (February): 30-37.

Fox, M. L., D. J. Dwyer and D. C. Ganster. 1993. Effects of stressful job demands and control on physiological and attitudinal outcomes in a hospital setting. The Academy of Management Journal 36(2): 289-318. (JSTOR link).

Gaertner, J. F. and K. Milani. 1980. The TRR yardstick for hospital capital expenditure decisions. Management Accounting (December): 25-28, 30-31.

Galvin, T. L. 2002. Examining institutional change: Evidence from the founding dynamics of U.S. health care interest associations. The Academy of Management Journal 45(4): 673-696. (JSTOR link).

George, J. M., T. F. Reed, K. A. Ballard, J. Colin and J. Fielding. 1993. Contact with AIDS patients as a source of work-related distress: Effects of organizational and social support. The Academy of Management Journal 36(1): 157-171. (JSTOR link).

Ginter, P. M., W. J. Duncan and L. E. Swayne. 2002. Strategic Management of Health Care Organizations. Blackwell Publishers.

Gilman, T. A. 1985. Hospitals recognize need to install or improve cost accounting systems. Healthcare Financial Management (November): 86-89.

Glaser, W. A. 1959. Internship appointments of medical students. Administrative Science Quarterly 4(3): 337-356. (JSTOR link).

Goes, J. B., S. H. Park. 1997. Interorganizational links and innovation: The case of hospital services. The Academy of Management Journal 40(3): 673-696. (JSTOR link).

Goodrick, E. and G. R. Salancik. 1996. Organizational discretion in responding to institutional practices: Hospitals and cesarean births. Administrative Science Quarterly 41(1): 1-28. (JSTOR link).

Gordon, P. J. 1961. The top management triangle in voluntary hospitals (I). The Journal of the Academy of Management 4(3): 205-214. (JSTOR link). 

Gordon, P. J. 1962. The top management triangle in voluntary hospitals (II). The Journal of the Academy of Management 5(1): 66-75. (JSTOR link).

Gray, D. 1982. Improving hospital accounting and reporting. Management Accounting (July): 49-53.

Greer, W. R. Jr. and H. Rockness. 1987. Management decision support systems for medical group practice. Journal of Information Systems (Spring): 65-79.

Grundy, R. A. 1971. Hospital accounting. Management Accounting (March): 45-47, 50.

Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.

Gutekunst, D. 1991. Managing health care costs: Flex plans. Management Accounting (April): 31-34.

Hackett, R. D., P. Bycio and R. M. Guion. 1989. Absenteeism among hospital nurses: An idiographic-longitudinal analysis. The Academy of Management Journal 32(2): 424-453. (JSTOR link).

Hancock, S. 1978. An approach to hospital data processing development. Management Accounting (March): 51-55.

Hanks, G. F. 1988. Rx for better management: Critical success factors. Management Accounting (October): 45-49. (Related to hospital management).

Hawkes, R. W. 1961. The role of the psychiatric administrator. Administrative Science Quarterly 6(1): 89-106. (JSTOR link).

Hershey, J. C., W. J. Abernathy and N. Baloff. 1974. Comparison of nurse allocation policies - A Monte Carlo model. Decision Sciences 5(1): 58-72.

Heydebrand, W. 1974. Reply to Alford. Administrative Science Quarterly 19(4): 490-492. (JSTOR link).

Hogler, R. L., H. G. Hunt III and P. A. Wilson. 1996. Accounting standards, health care, and retired American workers: An institutional critique. Accounting, Organizations and Society 21(5): 423-439.

Holmes, M. E. 1993. Research RX. Management Accounting (November): 40-42.

Horvath, W. J. 1966. The systems approach to the national health problem. Management Science (June): B391-B395. (JSTOR link).

Horvath, W. J. 1968. Guest editorial: Organizational and management problems in the delivery of medical care. Management Science (February): B275-B279. (JSTOR link).

Howell, C. D. 1966. Hospital depreciation funding. Management Accounting (February): 48-50.

Hrebiniak, L. G. and J. A. Alutto. 1973. A comparative organizational study of performance and size correlates in impatient psychiatric departments. Administrative Science Quarterly 18(3): 365-382. (JSTOR link).

Hunter, R. J. and J. E. Schnee. 1966. Long range planning in mental health. Management Science (August): B519-B524. (JSTOR link).

Hwang, Y.  and A. Kirby. 1994. Distorted Medicare reimbursements: The effect of cost accounting choices. Journal of Management Accounting Research (6): 128-143.

Ilett, F. Jr. 1976. Cost of capital in hospital financing. Management Accounting (February): 46-48.

Ittner, C. D., D. F. Larcker and M. Pizzini. 2007. Performance-based compensation in member-owned firms: An examination of medical group practices. Journal of Accounting and Economics (December): 300-327.

Jacobs, K. 1998. Costing health care: A study of the introduction of cost and budget reports into a GP association. Management Accounting Research (March): 55-70.

Jacobs, K., G. Marcon and D. Witt. 2004. Cost performance information for doctors: An international comparison. Management Accounting Research (September): 337-354.

Jacobson, C. K. 1994. Investor response to health care cost containment legislation: Is American health policy designed to fail? The Academy of Management Journal 37(2): 440-452. (JSTOR link).

James, K., C. Lovato and G. Khoo. 1994. Social identity correlates of minority workers' health. The Academy of Management Journal 37(2): 383-396. (JSTOR link).

Jayson, S. 1993. Health care reform: A question of cost. Management Accounting (November): 29-30.

Jenkins, W. L. 1973. Nonprofit hospital accounting system. Management Accounting (June): 23-27.

Jessee, K. 1979. Woodland Hospital computerizes to reduce administrative costs. Management Accounting (July): 37-39.

Joehnk, M. D. and G. R. McGrail. 1977. Benefit-cost ratios for family practice residency centers. Management Accounting (February): 41-46.

Johnson, R. E. 2005. Health and productivity programs: The business case. Strategic Finance (March): 46-53, 67.

Johnson, R. E. and P. G. Johnson. 2003. Are H&P programs for you? Strategic Finance (December): 39-45. (Healthcare and productivity programs).

Kelemen, D. M., J. B. MacArthur and C. R. Menzel. 2007. A strategic planning and cost management model for managed care companies. Management Accounting Quarterly (Summer): 37-47.

Keller, T. F. and D. J. Laughhunn. 1973. An application of queuing theory to a congestion problem in an outpatient clinic. Decision Sciences 4(3): 379-394.

Kershaw, R. 2000. Using TOC to ‘cure’ healthcare problems. Management Accounting Quarterly (Spring): 22-28. (Summary).

Kershaw, R. and S. Kershaw. 2001. Developing a balanced scorecard to implement strategy at St. Elsewhere Hospital. Management Accounting Quarterly (Winter): 28-35.

Kieffer, R. G. 1998. Global trends, needs, issues. PDA Journal of Pharmaceutical Science & Technology (Jul-Aug): 151-153.

Kim, K. K. 1988. Organizational coordination and performance in hospital accounting information systems: An empirical investigation. The Accounting Review (July): 472-489. (JSTOR link).

Kimberly, J. R. and M. J. Evanisko. 1981. Organizational innovation: The influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations. The Academy of Management Journal 24(4): 689-713. (JSTOR link).

Kocakulah, M. C. and B. L. McGuire. 2001. Creating value in healthcare through DSS design. Journal of Cost Management (March/April): 33-39.

Kovener, R. R. 1999. Chart of Accounts for Hospitals. McGraw-Hill.

Kralewski, J. E., L. Pitt and D. Shatin. 1985. Structural characteristics of medical group practices. Administrative Science Quarterly 30(1): 34-45. (JSTOR link).

Kurunmaki, L. 1999. Professional vs financial capital in the field of health care - Struggles for the redistribution of power and control. Accounting, Organizations and Society 24(2): 95-124.

Kurunmaki, L. 2004. A hybrid profession - The acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society 29(3-4): 327-347.

Kurunmaki, L., I. Lapsley and K. Melia. 2003. Accountingization v. legitimation: A comparative study of the use of accounting information in intensive care. Management Accounting Research (June): 112-139.

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.

Lapsley, I. 2001. The accounting-clinical interface-implementing budgets for hospital doctors. Abacus 37(1): 79-109.

Larracey, S. A. 1982. Hospital planning for cost-effectiveness. Management Accounting (July): 44-48.

Larson, R. S. 1993. A prescription for U.S. health care. Management Accounting (November): 35, 38-39.

Lawson, R. 1996. Process-based costing at Community Health Plan. Journal of Cost Management (Spring): 31-43.

Le Morvan, P. and B. Stock. 2005. Medical learning curves and the Kantian ideal. The Journal of Medical Ethics 31.

Leatt, P. and R. Schneck. 1981. Nursing subunit technology: A replication. Administrative Science Quarterly 26(2): 225-236. (JSTOR link).

Leatt, P. and R. Schneck. 1984. Criteria for grouping nursing subunits in hospitals. The Academy of Management Journal 27(1): 150-165. (JSTOR link).

Lee, J. Y. and P. Nefcy. 1997. The anatomy of an effective HMO cost management system. Management Accounting (January): 49-52, 54.

Lee, T. H. 2009. Good news for coffee addicts. Harvard Business Review (June): 22.

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Lentz, E. M. 1957. Hospital administration - One of a species. Administrative Science Quarterly 1(4): 444-463. (JSTOR link).

Leone, A. J. 2002. The relation between efficient risk-sharing arrangements and firm characteristics: Evidence from the managed care industry. Journal of Management Accounting Research (14): 99-117.

Livingstone, J. L. and K. R. Balachandran. 1977. Cost and effectiveness of physician peer review in reducing Medicare overutilization. Accounting, Organizations and Society 2(2): 153-164.

Llewellyn, S. 1998. Boundary work: Costing and caring in the social services. Accounting, Organizations and Society 23(1): 23-47.

Llewellyn, S. and D. Northcott. 2005. The average hospital. Accounting, Organizations, and Society 30(6): 555-583.

Lowe, A. D. 1997. The role of accounting in the processes of health reform: Providing a 'black box' in the costing of blood products. Management Accounting Research (December): 439-458.

Lyon, H. L. and J. M. Ivancevich. 1974. An exploratory investigation of organizational climate and job satisfaction in a hospital. The Academy of Management Journal 17(4): 635-648. (JSTOR link).

Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).

MacArthur, J. B. and H. A. Stranahan. 1998. Cost driver analysis in hospitals: A simultaneous equations approach. Journal of Management Accounting Research (10): 279-312. (Summary).

Macleod, R. K. 1971. Program budgeting works in nonprofit institutions. Harvard Business Review (September-October): 45-56.

Manning, M. R., C. N. Jackson and M. R. Fusilier. 1996. Occupational stress, social support, and the costs of health care. The Academy of Management Journal 39(3): 738-750. (JSTOR link).

Markland, R. E. and D. E. Durand. 1975. Socio-psychological determinants of infant immunization. Decision Sciences 6(2): 284-297.

Marrett, C. B. 1980. Influences on the rise of new organizations: The formation of women's medical societies. Administrative Science Quarterly 25(2): 185-199. (JSTOR link).

McDermott, R. E., K. D. Stocks and J. Ogden. 2000. Code Blue: A Tale of Romance, Murder, Mystery, Intrigue & Managed Care. Syracuse, UT: Traemus Books. (Summary). 

McEwen, R. A. 1990. Disclosure of major customers in the health care industry. Accounting Horizons (March): 64-68.

McFadden, D. W. 1990. The legacy of the $7 aspirin. Management Accounting (April): 38-41. (Related to "cost-shifting" and cost restructuring in hospitals).

McNeil, K. and E. Minihan. 1977. Regulation of medical devices and organizational behavior in hospitals. Administrative Science Quarterly 22(3): 475-490. (JSTOR link).

Mehta, N. H. and D. J. Maher. 1977. Hospital Accounting Systems and Controls. Prentice-Hall.

Mensah, Y. M., J. M. Considine and L. Oakes. 1994. Statutory insolvency regulations and earnings management in the prepaid health-care industry. The Accounting Review (January): 70-95. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

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Mistarz, J. E. 1984. Cost accounting: A solution, but a problem. Hospitals (October): 96, 99, 101.

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