The effects of alternative reimbursement systems on the operating behaviour of nursing homes

Article Abstract:

Analyses of past studies of the cost of nursing home care in Australia along with a new study of nursing homes conducted in 1982 indicate that operating efficiency tend to be a function of ownership structure and that the efficiency is tied to the existing reimbursement system. Under the existing reimbursement system, for profit (FP) and not for profit (NFP) nursing homes are reimbursed differently based on whether they are FP or NFP. NFP nursing homes tended to be less efficient due to the fact that operating deficits were reimbursed. As an alternative method of funding, the government should consider reimbursing nursing homes based on the type of patient handled instead of the ownership of the home. This coupled with incentives to improve efficiency such as retention of operating surpluses should improve the quality and cost effectiveness of care 02available.

Skilled nursing care facilities, Health aspects, Aged, Elderly, Analysis, Management, Australia, Medical care, Cost of, Health care costs, Nursing homes, Nursing home management

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The effects of understanding rules and a worked example on the acquisition of procedural knowledge and task performance

Article Abstract:

The results of an experiment designed to distinguish between the effects of understanding rules and a worked example were analyzed. Worked examples such as analysis sheets, prepared working papers and spreadsheet templates are viewed as important sources by novice accountants for understanding and performing various tasks. The results showed that the acquisition of procedural knowledge increased the understanding of rules essential for increased task performance while a work-specific example provided specific heuristics that increased task performance but not procedural knowledge.

Learning, Accountants

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Research in managerial accounting: learning from others' experiences

Article Abstract:

Experimental, survey and field research which are the three research methods commonly used in managerial accounting are reviewed to critically evaluate the strengths and weaknesses of these research methods. This was done to ascertain if the method was suited to the research question of interest, and second, if the method used focused on construct validity, internal validity and external validity. The results showed that trade-offs occurred in the design of the research study. However, these can be minimized by adopting a triangulation approach.

Evaluation, Surveys, Surveys (Studies), Managerial accounting

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