Health Care Cost and Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Health Care Cost and Management Main Page

Abbasi, B. and S. Z. Hosseinifard. 2014. On the issuing policies for perishable items such as red blood cells and platelets in blood service. Decision Sciences 45(5): 995-1020.

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).

Ahadiat, N. and M. Gomaa. 2018. Healthcare fraud and abuse: An investigation of the nature, and most common schemes. Journal of Forensic & Investigative Accounting 10(3): 428-435. (Survey questions pertaining to either Medicare/Medicaid or private insurance companies).

AICPA. 2012. Health Care Entities - AICPA Audit and Accounting Guide. AICPA.

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.

Aldhizer, G. R. and P. Juras. 2015. Improving the effectiveness and efficiency of healthcare delivery systems. The CPA Journal (January): 66-71.

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.

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.

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.

Alkafaji, Y., K. Gleason and Y. Kannan. 2022. Prescription for fraud: NMC Health Group. Journal of Forensic & Investigative Accounting 14(3): 529-545.

Allen, H. and S. Sullivan. 2006. Seeing the "health care costs. Harvard Business Review (February): 48-56.

Altamuro, J. L. M., J. V. Gray and H. Zhang. 2022. Corporate integrity culture and compliance: A study of the pharmaceutical industry. Contemporary Accounting Research 39(1): 428-458.

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

Amato, N. and S. P. Schreiber. 2013. Small businesses struggle to navigate provisions of the health care law. Journal of Accountancy (January): 38-43.

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.

Anders, S. B. 2015. Website of the month: Affordable Care Act websites-Part II. The CPA Journal (January): 72-73.

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.

Apte, A., S. K. Heath, A. Pico and Y. H. R. Tan. 2015. Evacuating people with mobility-challenges in a short-notice disaster. Decision Sciences 46(4): 731-754.

Aptel, O., M. Pomberg and H. Pourjalali. 2009. Improving activities of logistics departments in hospitals: A comparison of French and U.S. hospitals. Journal of Applied Management Accounting Research (Summer): 1-20.

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

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.

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.

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.

Bai, G. 2016. Applying variance analysis to understand California hospitals' expense recovery status by patient groups. Accounting Horizons (June): 211-223.

Bai, G., S. H. Hsu and R. Krishnan. 2014. Accounting performance and capacity investment decisions: Evidence from California hospitals. Decision Sciences 45(2): 309-339.

Bailey, W. A., R. R. Tidd and R. Cahalan. 2013. The effect of the Affordable Care Act on charitable hospitals: The new IRC section 501(r) and the CPA's role. The CPA Journal (May): 57-62.

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., A. J. Pugely and A. S. Shah. 2017. Modeling resource use with time equations: Empirical evidence. Journal of Management Accounting Research 29(1): 1-12.

Balakrishnan, R., D. M. Koehler and A. S. Shah. 2018. TDABC: Lessons from an application in healthcare. Accounting Horizons (December): 31-47.

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.

Baranek, D. and M. Sanchez. 2022. Fresenius Medical Care: A case study of the FCPA. Journal of Forensic & Investigative Accounting 14(1): 167-176. (FCPA refers to the Foreign Corrupt Practices Act).

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.

Barnes, B. G., S. Buchheit and L. M. Parsons. 2017. Threshold-based Medicare incentives and aggressive patient reporting in U.S. hospitals. Accounting and the Public Interest (17): 84-106.

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).

Bayou, M. E., A. Reinstein, X. Du and A. Arya. 2014. Using fuzzy set theory to help resolve governmental hospitals' health care decision conflicts. Advances in Management Accounting (24): 163-187.

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

Beane, M. 2019. Shadow learning: Building robotic surgical skill when approved means fail. Administrative Science Quarterly 64(1): 87-123.

Beauvais, B., C. Habig, T. Giannulli, L. Lasota, M. Wright and J. Roberts. 2016. How to pay for health care/The case for capitation: Interaction. Harvard Business Review (November): 20.

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

Beck, A., C. Gilstrap, J. Rippy and B. Vansant. 2021. Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care. Review of Accounting Studies 26(3): 933-970.

Ben-Assuli, O. and M. Leshno. 2013. Using electronic medical records in admission decisions: A cost effective analysis. Decision Sciences 44(3): 463-481.

Benibo, B. R., V. Chambers and B. Thorne. 2016. Breaking bad news to victims of identity theft: Lessons from medical doctors. Journal of Accountancy (August): 30-34.

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.

Benton, W. C. Jr. 2013. A profitability evaluation of America's best hospitals, 2000-2008. Decision Sciences 44(6): 1139-1153.

Berinato, S. 2015. Corporate wellness programs make us unwell. Harvard Business Review (May): 28-29.

Bernardi, V. S. 2014. Claiming the small employer health insurance tax credit. Journal of Accountancy (February): 48-52.

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. and K. Seltman. 2008. Management Lessons from Mayo Clinic: Inside One of the World's Most Admired Service Organizations. McGraw-Hill.

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

Berry, L. L., A. M. Mirabito and D. M. Berwick. 2004. A health care agenda for business. MIT Sloan Management Review (Summer): 56-64.

Berry, L. L., A. M. Mirabito and W. B. Baun. 2010. What's the hard return on employee wellness programs? Harvard Business Review (December): 104-112.

Berry, L. L., G. Adcock and A. M. Mirabito. 2012. "Do-it-yourself" employee health care. MIT Sloan Management Review (Winter): 15-16.

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.

Blankley, A. I., P. K. Hong and K. C. Roland. 2018. Expected benefit payments and asset allocation in defined benefit plans post-SFAS 132(R). Accounting Horizons (September): 71-82.

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

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

Bohmer, R. M. J. 2010. Fixing health care on the front lines. Harvard Business Review (April): 62-69.

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.

Bonner, P. 2012. Tax relief and health care acts shape 2011 returns. Journal of Accountancy (January): 24-28.

Brewer, P. C., A. Gallo and M. R. Smith. 2010. Getting fit with corporate wellness programs. Strategic Finance (May): 26-33.

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

Brighenti, W. 2011. How to calculate the Healthcare tax credit. The CPA Journal (April): 52-55.

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.

Bruni-Bossio, V., S. Kalagnanam and D. Kalesnikoff. 2014. Prairie Addiction Society. IMA Educational Case Journal 7(1): 1-10.

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.

Buchbinder, S. B. and N. H. Shanks. 2007. Introduction to Health Care Management. Jones & Bartlett Learning.

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

Bugbee, G. P. 1932. Hospital cost accounting. N.A.C.A. Bulletin (February 15): 789-804.

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.

Burke, Q. L. and M. R. Gujarathi. 2022. Accounting for blood donation: An instructional case. Issues in Accounting Education (August): 41-57.

Burley, H. T. and S. J. Duckett. 2000. Relative technical efficiency of New South Wales Public Hospital peer groups. The Journal of Cost Analysis & Management 2(1): 17-30.

Burns, L., E. Bradley and B. Weiner. 2011. Shortell and Kaluzny's Healthcare Management: Organization Design and Behavior, 6th edition. Delmar Centage Learning.

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

Byrd, J. Jr., D. L. Smith and M. M. Helms. 2015. Time for a cure? This homespun remedy for healthcare cost inflammation could help reduce errors and fraudulent billings. Strategic Finance (September): 33-38.

Cakic, O. E. 2020. Managing medical item inventories under order loss. Decision Sciences 51(5): 1131-1158.

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

Caldwell, C., J. Brexier and T. Gillem. 2005. Lean Six Sigma for Healthcare: A Senior Leader Guide to Improving Cost and Throughput. Productivity Press.

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.

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

Cannon, J. N., M. A. Lamboy-Ruiz and O. V. Watanabe. 2022. Ownership type and earnings management in U.S. hospitals. Advances in Accounting (58): 100612.

Capkun, V., Y. Lou, C. A. Otto and Y. Wang. 2023. Do firms respond to peer disclosures? Evidence from disclosures of clinical trial results. The Accounting Review (May): 71-108.

Carlos, W. C. 2012. Book review: Social Movements and the Transformation of American Health Care by J. C. Banaszak-Holl, S. R. Levitsky, M. N. Zald. Administrative Science Quarterly 57(2): 366-368.

Carlson, R. L., J. M. Coulter and T. J. Vogel. 2009. HealthSouth Corp.: The first test of Sarbanes-Oxley. Journal of Forensic & Investigative Accounting 1(2): 1-27.

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.

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.

Castellon, M. C. 2015. Tax treatment of drug development company startup costs: Make sure the starting line for deductibility reflects the company's role in the development process. Journal of Accountancy (August): 62-64, 66-67.

Cataldi, B., B. Callahan, J. F. Sander and A. S. Kelly. 2017. Cutting through the numbers: How data mining was used to uncover multiple frauds at a hospital system medical center. Journal of Forensic & Investigative Accounting 9(3): 936-940.

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

Chalice, R. 2005. Stop Rising Healthcare Costs Using Toyota Lean Production Methods: 38 Steps for Improvement. ASQ Quality Press.

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

Champy, J. and H. Greenspun. 2010. Reengineering Health Care: A Manifesto for Radically Rethinking Health Care Delivery. FT Press.

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. 2013. Governance and management accounting: A case of board governance in Ontario's hospital sector. Advances in Management Accounting (22): 97-134.

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.

Chapman, C., A. Kern and A. Laguecir. 2014. Costing practices in healthcare. Accounting Horizons (June): 353-364.

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

Chen, C., L. L. Li, L. Y. Lu and R. Wang. 2023. Flu fallout: Information production constraints and corporate disclosure. Journal of Accounting Research (September): 1063-1108.

Chen, C. X. 2009. Who really matters? Revenue implications of stakeholder satisfaction in a health insurance company. The Accounting Review (November): 1781-1804.

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).

Cheng, S. F., G. De Franco and P. Lin. 2023. Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. Journal of Accounting and Economics (February): 101516.

Chenhall, R. H., M. Hall and D. Smith. 2017. The expressive role of performance measurement systems: A field study of a mental health development project. Accounting, Organizations and Society (63): 60-75.

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.

Cho, D. and K. Cattani. 2019. The patient patient: The performance of traditional versus open-access scheduling policies. Decision Sciences 50(4): 756-785.

Chu, D. W. K. and K. J. Rask. 2002. The transformation of China’s health care system and accounting methods: Current reforms and developments. Advances in International Accounting 15(1): 13-43.

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.

Cimasi, R. J. 2010. The Advisors Guide to Healthcare, 3 Volumes. AICPA.

Clark, D. W. and D. Pulliam. 2016. Health reimbursement arrangements. The CPA Journal (January): 56-57.

Clark, J. and P. R. Sopariwala. 2017. Applying time-driven activity-based costing to Metro Health's outpatient clinic. Cost Management (March/April): 16-29.

Clark, J. R. and R. S. Huckman. 2012. Broadening focus: Spillovers, complementarities, and specialization in the hospital industry. Management Science (April): 708-722.

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.

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

Cohen, F. 2011. Improving processes in your practice: Do the same thing with less, or more with the same thing with lean six sigma and lean principles in your toolbox. Medical Economics (June): 60-62,-67-69. (Note).

Cohen, F. and O. Dahl. 2009. Lean Six Sigma for the Medical Practice. Greenbranch Publishing.

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.

Craft, D. L., L. M. Wein and A. H. Wilkins. 2005. Analyzing bioterror response logistics: The case of anthrax. Management Science (May): 679-694.

Cripe, B., K. L. Mantzke and C. Bowen. 2016. In-home caregivers: Answers to tax and nontax questions. Journal of Accountancy (September): 64-69.

Crumbley, D. L. 2017. What is your forensic accounting IQ in the healthcare industry? Journal of Forensic & Investigative Accounting 9(2): 880-882.

Cui, X., P. Li., M. A. Sayed and S. S. Zhou. 2019. China's healthcare costing in times of crisis: Conflicts, interactions, and hidden agendas. Abacus 55(3): 610-633.

D'Aunno, T. 2011. Book review: Challenging Operations: Medical Reform and Resistance in Surgery by K. C. Kellogg. Administrative Science Quarterly 56(4): 642-643.

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.

Dafny, L. S. and T. H. Lee. 2016. Health care needs real competition. Harvard Business Review (December): 76-87. (Five interrelated actions to promote value-based competition in health care: Stop rewarding volume, Standardize methods to pay for value, Make data on outcomes transparent, Put patients at the center of care, and Create choice for patients and providers).

Dai, T. 2015. Abstract from the Elwood S. Buffa Doctoral Dissertation award competition: Incentives in U.S. healthcare operations. Decision Sciences 46(2): 455-463.

Dambrin, C. and K. Robson. 2011. Tracing performance in the pharmaceutical industry: Ambivalence, opacity and performativity of flawed measures. Accounting, Organizations and Society 36(7): 428-455.

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

De Harlez, Y. and R. Malagueno. 2016. Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research (March): 2-17.

De Luca, M. 2018. How lean accounting promotes lean in the organization. Cost Management (January/February): 21-26. (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.

Demir, E. 2014. A decision support tool for predicting patients at risk of readmission: A comparison of classification trees, logistic regression, generalized additive models, and multivariate adaptive regression splines. Decision Sciences 45(5): 849-880.

Demonaco, H., P. Oliveira, A. Torrance, C. Von Hippel and E. Von Hippel. 2019. When patients become innovators. MIT Sloan Management Review (Spring): 81-88.

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

Deo, S. and I. Gurvich. 2011. Centralized vs. decentralized ambulance diversion: A network perspective. Management Science (July): 1300-1319.

Desouza, A. 2011. Preparing for the 2013 Medicare contribution tax. The CPA Journal (September): 36-38.

Dezhbakhsh, H. 2021. An incentive to encourage vaccination. The Atlanta Journal-Constitution. (June 20): A22. (Summary).

DiBenigno, J. 2018. Anchored personalization in managing goal conflict between professional groups: The case of U.S. Army mental health care. Administrative Science Quarterly 63(3): 526-569.

DiBenigno, J. and K. C. Kellogg. 2014. Beyond occupational differences: The importance of crosscutting demographics and dyadic toolkits for collaboration in a U.S. hospital. Administrative Science Quarterly 59(3): 375-408.

Dietrich, M. O. 2005. Medical practices: A BV R^sub x^: Using an income approach to value health care practices gets the best results. Journal of Accountancy (November): 45-50.

Dietrich, M. O. 2015. How health care data security rules may affect you: CPAs need to understand the responsibilities under HIPAA to avoid potentially severe civil and criminal penalties. Journal of Accountancy (January): 54-58. (Health Insurance Portability and Accountability Act).

Dietrich, M. O. and B. K. Marks. 2014. Health care reform essentials. Journal of Accountancy (July): 30-33.

Dikolli, S. S. 2010. Discussion of Nonfinancial performance measures and physician compensation. Journal of Management Accounting Research (22): 57-64.

Dobrzykowski, D. D. and K. L. McFadden. 2020. Examining governance in hospital operations: The effects of trust and physician employment in achieving efficiency and patient satisfaction. Decision Sciences 51(1): 74-109.

Dobrzykowski, D. D. and M. Tarafdar. 2017. Linking electronic medical records use to physicians' performance: A contextual analysis. Decision Sciences 48(1): 7-38.

Dobrzykowski, D. D., S. K. Callaway and M. A. Vonderembse. 2015. Examining pathways from innovation orientation to patient satisfaction: A relational view of healthcare delivery. Decision Sciences 46(5): 863-899.

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.

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.

Dunn, M. B. and C. Jones. 2010. Institutional logics and institutional pluralism: The contestation of care and science logics in medical education, 1967-2005. Administrative Science Quarterly 55(1): 114-149.

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.

Dykxhoorn, H. J. and K. E. Sinning. 2010. Helping small businesses provide healthcare coverage. The CPA Journal (December): 38-41.

Eastman, E. M., D. L. Eckles and A. Van Buskirk. 2021. Accounting-based regulation: Evidence from health insurers and the Affordable Care Act. The Accounting Review (March): 231-259.

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.

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