The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance
References
- Abernethy, M.A., Bouwens, J., 2005. Determinants of accounting innovation implementation. Abacus, 41(3), pp.217–240.
- Afoakwah, S., Bonsu, I.O., Gyamfi, C., Kwaku Owusu, A.E., Agyarko, M.K. 2019. Adoption of management accounting practices and its impacts on the performance of some public health care institutions within the Kumasi metropolis (doctoral dissertation).
- Agbejule, A., 2005. The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. Accounting and business research, 35(4), pp.295–305.
- Al-Omiri, M., Drury, C., 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management accounting research, 18(4), pp.399–424.
- Alamri, A.M., 2019. Association between strategic management accounting facets and organizational performance. Baltic Journal of Management, pp.212–234.
- Ali, G.A., Bakheit, C.S., 2011. Comparative analysis and prediction of traffic accidents in Sudan using artificial neural networks and statistical methods. In: 30thSouthern African Transport Conference. Pretoria, South Africa 11–14 July, SATC 2011, pp.202–214.
- Bai, G., Krishnan, R., 2012. Role of management accounting systems in the development and efficacy of transactive memory systems. Journal of Management Accounting Research, 24(1), pp.201–220.
- Cadez, S., Guilding, C., 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7), pp. 836–863.
- Cadez, S., Guilding, C., 2012. Strategy, strategic management accounting and performance: a configurational analysis. Industrial Management & Data Systems, 112(3), pp. 484–501.
- Cangur, S., Ercan, I., 2015. Comparison of Model Fit Indices Used in Structural Equation Modeling Under Multivariate Normality. Journal of Modern Applied Statistical Methods, 14(1), 14.
- Chenhall, R.H., 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2), pp.127–168.
- Chluski, A., 2016. The impact of information technology and knowledge-oriented management on the operational effectiveness in Polish hospitals. Informatyka Ekonomiczna, 39(1), pp. 23–32.
- Clement Nee Shrive, F.M., Ghali, W.A., Donaldson, C, Manns, B.J., 2009 The impact of using different costing methods on the results of an economic evaluation of cardiac care: microcosting vs gross-costing approaches. Health Economics 18, pp.377–388.
- Cooper, R., Kaplan, R.S., 1991. Profit priorities from activity-based costing. Harvard business review, 69(3), pp.130–135.
- de Carvalho, J., & Chima, F.O. (2014). Applications of structural equation modeling in social sciences research. American International Journal of Contemporary Research, 4(1), pp.6–11.
- Duh, R.R., Xiao, J.Z., Chow, C.W., 2009. Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effects. Journal of International Accounting Research, 8(1), pp.1–30.
- Emmanuel, C., Otley, D., Merchant, K., 1990. Accounting for Management Control, second ed. Chapman & Hall, London.
- Fuadah, L.L., Safitri, R.H., Yuliani, Y., Arisman, A. 2020. Determinant Factors’ Impact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), pp.109–117.
- Gerdin, J., 2005. Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society, 30(2), pp.99–126.
- Guilding, C., 1999. Competitor-focused accounting: an exploratory note. Accounting, Organizations and Society, 24(7), pp.583–595.
- Guilding, C., Cravens, K. S., Tayles, M., 2000. An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), pp. 113–135.
- Hill, N.T., 2000. Adoption of costing systems in US hospitals: An event history analysis 1980–1990. Journal of accounting and public policy, 19(1), pp.41–71.
- Hoque, Z., James, W., 2000. Linking balanced scorecard measures to size and market factors: impact on organizational performance. Journal of management accounting research, 12(1), 1–17.
- Hutchinson, R., 2010. Quantifying the impact of cost accounting system design on manufacturing performance: A simulation approach. Advances in Management Accounting, pp. 81–109.
- Kludacz-Alessandri, M., 2017. Impact of cost calculation quality on hospital performance. European Financial Systems, pp. 326–332.
- Kludacz-Alessandri M., 2017b. Model wyceny świadczeń zdrowotnych dla lecznictwa szpitalnego, Wolters Kluwer SA, Warszawa.
- Krupička, J., 2020. The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals.
- Lawrence, C.M., 1990. The effect of ownership structure and accounting system type on hospital costs. Research in Governmental and Nonprofit Accounting, 6, pp. 35–60.
- Lewis-Beck, C., Lewis-Beck, M., 2015. Applied regression: An introduction. Sage publications.
- Macchia, F., 2012. Variable Selection using Stepwise Regression with Application to MyTherapistMatch.com. PhD Thesis. UCLA.
- MacCallum, R.C., Austin, J. T., 2000. Applications of structural equation modeling in psychological research. Annual review of psychology, 51(1), pp. 201–226.
- Maiga, A.S., Nilsson, A., Jacobs, F. A., 2014. Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), pp.77–90.
- Nicolaou, A.I., 2001. Interactive effects of strategic and cost management systems on managerial performance. Advances in Management Accounting, 10, pp.203–226.
- Pasch, T. 2019. Essays on the design of the management accounting system: Determinants, components and effects (Doctoral dissertation, Utrecht University).
- Pavlatos, O., Paggios, I., 2009. A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28(2), pp.263–271.
- Pizzini, M.J., 2006. The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals. Accounting, Organizations and Society, 31(2), pp.179–210.
- Schneider, A.M., Oppel, E.M., Winter, V., 2019. Explaining variations in hospitals’ use of strategic human resource management: How environmental and organizational factors matter. Health Care Management Review. pp.1–11.
- Schreyögg, J., Stargardt, T., Tiemann, O., Busse, R., 2006. Methods to determine reimbursement rates for diagnosis related groups (DRG): a comparison of nine European countries. Health care management science, 9(3), pp.215–223.
- Tan, S.S., 2009. Microcosting in Economic Evaluations: Issues of accuracy, feasibility, consistency and generalisability. Rotterdam: Erasmus Universiteit.
- Uyar, A., Kuzey, C., 2016. Does management accounting mediate the relationship between cost system design and performance? Advances in Accounting, 35, pp.170–176.
- Walker, K.B., Fleischman, G. M., Johnson, E. N., 2012. Measuring management accounting service quality. Management Accounting Quarterly, 13(3), 15.
- Xiao, J.Z., Duh, R.R., Chow, C. W., 2011. Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls. Accounting and Business Research, 41(2), pp.145–16.
Language: English
Page range: 223 - 236
Published on: Dec 31, 2020
Published by: Warsaw University of Technology
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Related subjects:
© 2020 Magdalena Kludacz-Alessandri, published by Warsaw University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.