Accounting system management by hospitals operating in a changing regulatory environment

Article Abstract:

A study was conducted to examine how hospitals manage financial and managerial accounting in response to regulatory pressures over time. Results show that hospitals systematically overestimate budgeted contractual adjustments throughout the regulatory period, enabling them to shift costs among payors and improve revenues. This practice is found even when regulations limit cost shifting. Moreover, findings indicate that hospitals manipulate budgeted patient volumes and variable costs to loosen the constraints on revenue. After deregulation, however, the hospitals were less participative in volume and cost biasing behavior but more involved in overestimation of contractual adjustments.

Deregulation, Cost shifting (Medical care)

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Firm-specific responsiveness to input price changes and the incremental information in current cost income

Article Abstract:

The current study provides evidence supporting the contention that firms use different responses to cost changes. Samples of Statement of Financial Accounting Standards No. 33 data are used to measure empirically firms' ability to respond to input cost changes by adjusting operating flows, because cross-sectional studies are unable to detect total current cost account incremental informational effect. Results indicate that there are major differences in how current cost income and equity returns are associated.

Cost accounting

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Organizational coordination and performance in hospital accounting information systems: an empirical investigation

Article Abstract:

The match between technology and coordination modes of hospital accounting information systems development groups and its relation to performance is examined. The contingency relation at the work group level is analyzed. Multiple contingencies, three technology dimensions and work group size, are considered in order to analyze which contextual factors are important for the effective design of hospital accounting information system group coordination modes.

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