Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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).
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. (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).
Allen, H. and S. Sullivan. 2006. Seeing the "health care costs. Harvard Business Review (February): 48-56.
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).
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. (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.
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.
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., 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, 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.
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.
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. (JSTOR link).
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. (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.
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. (JSTOR link).
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.
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. (JSTOR link).
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.
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. (JSTOR link).
Caltrider, J., D. Pattison and P. Richardson. 1995. Can cost control and quality care coexist? Management Accounting (August): 38-42. (Summary).
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. (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).
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.
Caudill, W. 1956. Perspectives on administration in psychiatric hospitals. Administrative Science Quarterly 1(2): 155-170. (JSTOR link).
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.
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).
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.
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. (JSTOR link).
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. (JSTOR link).
Cripe, B., K. L. Mantzke and C. Bowen. 2016. In-home caregivers: Answers to tax and nontax questions. Journal of Accountancy (September): 64-69.
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.
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).
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.
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.
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.
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 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. (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).
Dykxhoorn, H. J. and K. E. Sinning. 2010. Helping small businesses provide healthcare coverage. The CPA Journal (December): 38-41.
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).
Eggleston, D. C. 1913. Accounting system for a municipal hospital. Journal of Accountancy (November): 366-370.
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.
Ellwood, S. 2008. Accounting for public hospitals: A case study of modified GAAP. Abacus 44(4): 399-422.
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).
Escobar-Rodríguez, T., P. Monge-Lozano and M. M. Romero-Alonso. 2012. Acceptance of e-prescriptions and automated medication-management systems in hospitals: An extension of the technology acceptance model. Journal of Information Systems (Spring): 77-96.
Esquire. 2015. America: These are your choices. Esquire (December/January): 149-153, 160-161, 164, 168. (Summary - This is a summary of ten questions related to the most critical choices for America based on information from the Brookings Institution. One of the questions is related to Obamacare).
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.
Evans, J. H. III., K. Kyonghee, N. J. Nagarajan and S. Patro. 2010. Nonfinancial performance measures and physician compensation. Journal of Management Accounting Research (22): 31-56.
Fatoullah, R. A. and E. Forspan. 2015. The top 10 questions about Medicaid planning in New York. The CPA Journal (September): 42-45.
Fatoullah, R. A., E. Forspan, J. P. Gorak and S. Kess. 2017. The critical importance of a power of attorney for incapacitated individuals. The CPA Journal (May): 18-22.
Fatoullah, R. A., H. S. Margolis, K. M. Coughlin and ElderLawAnswers. 2008 and 2012. The CPA's Guide to Long-Term Care Planning. AICPA.
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).
Ferrand, Y. B., M. J. Magazine and U. S. Rao. 2014. Partially flexible operating rooms for elective and emergency surgeries. Decision Sciences 45(5): 819-847.
Finkler, S. A. and D. M. Ward. 1999. Essentials of Cost Accounting for Health Care Organizations (2nd Edition). Aspen Publishers.
Finkler, S. A., D. M. Ward and J. J. Baker. 2007. Essentials of Cost Accounting for Health Care Organizations, 3rd edition. Jones & Bartlett Learning.
Fish, M. and D. Becker. 2016. Accounting for work-related injuries at Growth Spurt Automotive Accessories. IMA Educational Case Journal 9(1): 1-9.
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).
Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57.
Fryer, B. 2006. Sleep deficit: The performance killer. Harvard Business Review (October): 53-59.
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).
Ganguly, S., S. Lawrence and M. Prather. 2014. Emergency department staff planning to improve patient care and reduce costs. Decision Sciences 45(1): 115-145.
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).
Gietzmann, M. 1990. Performance assessment for the English community dental services screening programme. Management Accounting Research (June): 125-137.
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.
Givens, H. R. 1985. A total information system for physicians: c. 1897. The Accounting Historians Journal 12(1): 117-120. (JSTOR link).
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).
Goldsmith, S. B. 2009. Principles of Health Care Management: Foundations for a Changing Health Care System, 2nd edition. Jones & Bartlett Publishers.
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).
Govindarajan, V. and R. Ramamurti. 2013. Delivering world-class health care, affordably. Harvard Business Review (November): 117-122.
Graban, M. 2011. Lean Hospitals: Improving Quality, Patient Safety, and Employee Engagement. Second Edition. Productivity Press.
Grafton, J., M. A. Abernethy and A. M. Lillis. 2011. Organisational design choices in response to public sector reforms: A case study of mandated hospital networks. Management Accounting Research (December): 242-268.
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).
Hao, M. and E. T. Emeka. 2015. Healthcare reform proposal and the behavior of pharmaceutical companies: The role of political costs. Accounting Horizons (March): 171-198.
Hardin, J. R. and M. Segal. 2013. Tax implications of healthcare reform for small businesses. The CPA Journal (October): 52-54.
Hawkes, R. W. 1961. The role of the psychiatric administrator. Administrative Science Quarterly 6(1): 89-106. (JSTOR link).
Hemp, P. 2004. Presenteeism: At work - But out of it. Harvard Business Review (October): 49-58. ("Companies struggle to rein in health care costs, most overlook what may be a $150 billion problem: The nearly invisible drain on worker productivity caused by such common ailments as hay fever, headaches, and even heartburn.").
Hermanson, D. R., L. Azzano, D. Merkel, D. Gardner, D. E. Offermann and L. Matthews. 2010. Support for health reform: Concept versus realities. CFO (January/February): 8-10.
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.
Herzlinger, R. E. 2002. Let's put consumers in charge of health care. Harvard Business Review (July): 44-55.
Herzlinger, R. E. 2006. Why innovation is health care is so hard. Harvard Business Review (May): 58-66.
Hey, T. 2010. The next scientific revolution. Harvard Business Review (November): 56-63. (The four paradigms of science: 1) Theory, 2) Experimentation, 3) Computation and simulation, and 4) Data mining. The next scientific revolution involves using the fourth paradigm, deep-data-mining tools to solve the worlds problems in astronomy, oceanography, healthcare, water management, and climate change).
Heydebrand, W. 1974. Reply to Alford. Administrative Science Quarterly 19(4): 490-492. (JSTOR link).
Hines, C., J. Kreuze and S. Langsam. 2011. The new healthcare tax credit for small employers: Considerations for tax-exempt organizations and businesses. The CPA Journal (March): 46-49.
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).
Huckman, R. S. and G. P. Pisano. 2006. The firm specificity of individual performance: Evidence from cardiac surgery. Management Science (April): 473-488. (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.
Ishfaq, R. and U. Raja. 2015. Bridging the healthcare access divide: A strategic planning model for rural telemedicine network. Decision Sciences 46(4): 755-790.
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, B. C. and G. P. Poulsen. 2016. Fixing health care: The case for capitation: It's the only way to cut waste while improving quality. Harvard Business Review (July/August): 102-111. (Look to the ideas of W. Edwards Deming).
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).
Jasmon, A. and R. Bakar. 2014. Harmonizing service performance measurement frameworks: The case of health care. Cost Management (January/Feburary): 22-32.
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.
Jervis, K. J., G. M. Goldberg and A. C. Cutting. 2012. Rights, needs, and equality of opportunity of health care: A financial analysis of morality. Accounting and the Public Interest (12): 62-86.
Jessee, K. 1979. Woodland Hospital computerizes to reduce administrative costs. Management Accounting (July): 37-39.
Jimmerson, C. L. 2009. Value Stream Mapping for Healthcare Made Easy. Productivity Press.
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).
Journal of Accountancy. 2016. Individual health care mandate benchmark set for 2016. Journal of Accountancy (November): 82.
Kaciuba, G. and G. H. Siegel. 2009. Activity-based management in a medical practice: A case study emphasizing the AICPA's core competencies. Issues in Accounting Education (November): 553-577.
Kadane, J. B., R. Krishnan and G. Shmueli. 2006. A data disclosure policy for count data based on the com-Poisson distribution. Management Science (October): 1610-1617. (JSTOR link).
Kallapur, S. and L. Eldenburg. 2005. Uncertainty, real options, and cost behavior: Evidence from Washington State hospitals. Journal of Accounting Research (December): 735-752. (JSTOR link).
Kane, G. C. 2015. How digital transformation is making health care safer, faster and cheaper. MIT Sloan Management Review (Fall): 41-47.
Kane, G. C. 2016. Digital health care: The patient will see you now. MIT Sloan Management Review (Summer): 54-59.
Kane, G. C. 2017. Big data and IT talent drive improved patient outcomes at Schumacher Clinical Partners. MIT Sloan Management Review (Fall): 96.
Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commended that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).
Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).
Kaplan, R. S. and D. A. Haas. 2014. How not to cut health care costs. The missteps that keep us paying too much for treatment. Harvard Business Review (November): 116-122. (Five mistakes: Cutting back on support staff, underinvesting in space and equipment, focusing narrowly on procurement prices, maximizing patient throughput, and failing to benchmark and standardize).
Kaplan, R. S. and M. L. Wikowski. 2014. Better accounting transforms health care delivery. Accounting Horizons (June): 365-383. (Time-driven ABC applied to health care).
Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).
Katz-Navon, T., E. Naveh and Z. Stern. 2005. Safety climate in health care organizations: A multidimensional approach. The Academy of Management Journal 48(6): 1075-1089. (JSTOR link).
KC, D. S. and C. Terwiesch. 2011. The effects of focus on performance: Evidence from California hospitals. Management Science (November): 1897-1912.
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.
Kess, S. and E. Mendlowitz. 2015. Assisting individuals with elder care planning. The CPA Journal (December): 66-69.
Khalifa, M. and I. Zabani. 2016. Utilizing health analytics in improving the performance of healthcare services: A case study on a tertiary care hospital. Journal of Infection and Public Health (November-December): 757-765.
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).
King, R., P. M. Clarkson and S. Wallace. 2010. Budgeting practices and performance in small healthcare businesses. Management Accounting Research (March): 40-55.
Klassen, K. J. and R. Yoogalingam. 2014. Strategies for appointment policy design with patient unpunctuality. Decision Sciences 45(5): 881-911.
Kocakulah, M. and J. Powers. 2015. Saving money through wellness programs. Strategic Finance (December): 23-33.
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.
Kovner, A. R., J. Pfeffer and D. Fine. 2010. What more evidence do you need? Harvard Business Review (May): 123-127.
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.
Lafsky, M. 2009. Can training in Second Life teach doctors to save real lives? Discover (July) online. (Link).
Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.
Langabeer, J. R. II., J. L. DelliFraine and J. R. Helton. 2010. Mixing finance and medicine: The evolution of financial practices in healthcare. Strategic Finance (December): 27-34.
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.
Lee, T. H. 2010. Turning doctors into leaders. Harvard Business Review (April): 50-58.
Lee, T. H. and T. Cosgrove. 2014. Engaging doctors in the health care revolution. Harvard Business Review (June): 104-111.
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.
Maguire, S., C. Hardy and T. B. Lawrence. 2004. Institutional entrepreneurship in emerging fields: HIV/AIDS treatment advocacy in Canada. The Academy of Management Journal 47(5): 657-679. (JSTOR link).
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).
Marriott, N., H. Mellett and L. Macniven. 2011. Loose coupling in asset management systems in the NHS. Management Accounting Research (September): 198-208. (National Health Service in Wales).
McCann, D. 2012. Catching up with health reform: Companies that deferred compliance with the Affordable Care Act until the Supreme Court made its ruling have their work cut out for them. CFO (September): 26-27.
McCann, D. 2012. Healthy choices: The rise of private health-insurance exchanges will enable companies to provide a greater choice of health benefits for their workers. CFO (December): 48-53.
McCann, D. 2013. Health care in the spotlight: A host of converging care trends and new Affordable Care Act provisions will get CFOs' attention in the new year. CFO (December): 20-23.
McCann, D. 2013. Healthy company, sound investment? The quality of firms' health benefits plan may influence its stock price. CFO (November): 22-23.
McCann, D. 2013. Large companies eye private health exchanges: The online portals have attracted small corporate customers so far, but large employers are now taking an interest. CFO (October): 28-29.
McCann, D. 2013. Private exchanges pick up speed. CFO (November): 14.
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).
McDonald, P. A., R. S. Mecklenburg and L. A. Martin. 2015. The employer-led health care revolution. Harvard Business Review (July/August): 38-50.
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).
McKenna, M. 2008. Beating Back the Devil: On the Front Lines with the Disease Detective of the Epidemic Intelligence Service. Free Press.
McKenna, M. 2010. Superbug: The Fatal Menace of MRSA. Free Press.
McKenna, M. 2013. Imagining the post-antibiotics future. After 85 years, antibiotics are growing impotent. So what will medicine, agriculture and eveyday life look like if we lose these drugs entirely? (Medium Link).
McKenna, M. 2015. What do we do when antibiotics don't work any more? Ted Talk and Transcript.
McKenna, M. 2017. Big Chicken: The Incredible Story of How Antibiotics Created Modern Agriculture and Changed the Way the World Eats. National Geographic.
McLaughlin, E. J. and R. L. Hunt. 2011. Medical billing fraud at Tenet Healthcare Corporation. Journal of Forensic & Investigative Accounting 3(1): 306-319.
McNeil, K. and E. Minihan. 1977. Regulation of medical devices and organizational behavior in hospitals. Administrative Science Quarterly 22(3): 475-490. (JSTOR link).
McNellis, C. J. and R. F. Premuroso. 2014. Dynamic Medical Solutions: Expanding the application of cost management principles to channel and customer profitability analysis. IMA Educational Case Journal 7(2): 1-6.
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).
Merlino, J. E. and A. Raman. 2013. Health care's service fanatics. Harvard Business Review (May): 108-116.
Michelman, J. E., B. E. Waldrup and A. Bird. 2011. Employee fraud at Miami Rehabilitation Services. Journal of Forensic & Investigative Accounting 3(3): 210-237.
Millar, J. A. 1979. Hospital equipment leasing: The breakeven discount rate. Management Accounting (July): 21-24, 26.
Miller, G. E. 2009. Empowering the Patient: How to Reduce the Cost of Healthcare and Improve Its Quality. Dog Ear Publishing, LLC.
Mistarz, J. E. 1984. Cost accounting: A solution, but a problem. Hospitals (October): 96, 99, 101.
Mittelstaedt, H. F., W. D. Nichols and P. R. Regier. 1995. SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans. The Accounting Review (October): 535-556. (JSTOR link).
Morrison, D. J. 1948. Accounting control of the operations of a small hospital. N.A.C.A. Bulletin (June 15): 1289-1298.
Mowll, C. A. 1989. Successful management based on key principles. Healthcare Financial Management (June): 122-124.
Mucenski-Keck, L. 2013. U.S. individual tax changes and reforms: Implications of the American taxpayer relief act of 2012 and the Affordable Care Act of 2010. The CPA Journal (December): 36-39.
Mucenski-Keck, L. and K. A. Smoker. 2015. Patient Protection and Affordable Care Act. The CPA Journal (April): 62-67.
Mulligan, P. and A. J. Nanni, Jr. 2011. Dräger Medical Systems, Inc.: Technology for life. IMA Educational Case Journal 4(1): 1-10.
Munter, P. 2016. The new revenue recognition standard: Implications for healthcare companies. Management Accounting Quarterly (Winter): 30-39.
Naranjo-Gil, D. and M. van Rinsum. 2006. The effect of management style and management accounting system design on performance. Journal of Applied Management Accounting Research (Winter): 33-44.
Nathan, K. and S. Pelfrey. 2004. Strong medicine for failing hospitals: A balanced scorecard approach. Cost Management (January/February): 24-30.
National Association of Accountants. 1973. The healthy accountant. Management Accounting (November): 55-56, 60.
Naveh, E., T. Katz-Navon and Z. Stern. 2005. Treatment errors in healthcare: A safety climate approach. Management Science (June): 948-960. (JSTOR link).
Nestor, O. W. and A. J. Riddell. 1979. A home health care agency cures itself. Management Accounting (July): 15-20.
Neumann, B. R. 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): 225-240. (JSTOR link).
Neumann, B. R. 1979. An empirical investigation of the relationship between an AID hospital classification model and accounting measures of performance. Journal of Accounting Research (Spring): 123-139. (JSTOR link).
Neumann, B. R. and K. E. Boles. 1998. Management Accounting for Healthcare Organizations. Bonus Books.
Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.
Neumann, B. R., M. Crowdes and D. Neumann. 2010. A forensic audit of staffing and census in a long-term care facility. Journal of Forensic & Investigative Accounting 2(1): 1-28.
Nevius, A. M. 2010. Health care reform reshapes tax code and provisions unrelated to health care. Journal of Accountancy (May): 60-64.
Nevius, A. M. 2015. Health care reform rules: Identifying full-time employees who change jobs within an employer group. Journal of Accountancy (April/May): 90.
Newell, R. L. and G. A. Mahon. 1958. Medical group income distribution accounting. N.A.A. Bulletin (November): 85-90.
Nix, W. E. and R. A. Knight. 2016. Medical marijuana dispensaries face a harsh reception in federal court. The CPA Journal (May): 46-49.
Noreen, E. and N. Soderstrom. 1994. Are overhead costs strictly proportional to activity?: Evidence from hospital departments. Journal of Accounting and Economics (January): 255-278.
Noreen, E. and N. Soderstrom. 1997. The accuracy of proportional cost models: Evidence from hospital service departments. Review of Accounting Studies 2(1): 89-114.
Northcott, D. and S. Liewellyn. 2003. The 'ladder of success' in healthcare: The UK national reference costing index. Management Accounting Research (March): 51-66.
Nutt, P. C. 1976. The merits of using experts or consumers as members of planning groups: A field experiment in health planning. The Academy of Management Journal 19(3): 378-394. (JSTOR link).
Oaklander, H. and E. A. Fleishman. 1964. Patterns of leadership related to organizational stress in hospital settings. Administrative Science Quarterly 8(4): 520-532. (JSTOR link).
O'Carroll, P. W., W. A. Yasnoff, W. M. Elizabeth, L. H. Ripp and E. L. Martin. 2002. Public Health Informatics and Information Systems. Springer-Verlag.
O'Malley, W. P.2013. Planning for "play or pay" Proposed regs flesh out definitions essential to determining whether employers owe "assessable payments" under the shared-responsibility provisions of health care reform. Journal of Accountancy (June): 58-63. (IRS Reg 138006-12 "play-or-pay" rules).
Oss, M. E., J. H. Clary and R. Coe. 1999. Strategic Cost Management Institute Chartbook: Cost Accounting & Pricing Issues for Succeeding in the Behavioral Health & Social Services Fields. Open Minds.
Overton, P., R. Schneck and C. B. Hazlett. 1977. An empirical study of the technology of nursing subunits. Administrative Science Quarterly 22(2): 203-219. (JSTOR link).
Ozcan, Y. A. 2009. Quantitative Methods in Health Care Management: Techniques and Applications, 2nd edition. Jossey-Bass.
Pagell, M., A. Veltri and D. Johnston. 2016. Getting workplace safety right. MIT Sloan Management Review (Winter): 12-14.
Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (August): 39-45.
Paolillo, J. G. P. and R. W. Estes. 1982. An empirical analysis of career choice factors among accountants, attorneys, engineers, and physicians. The Accounting Review (October): 785-793. (JSTOR link).
Pariser, D. B. and R. C. Brooks. 2003. Government compliance initiatives in combating fraud and abuse in federal health care programs. Journal of Forensic Accounting (4): 77-94.
Paula, H. A. 2011. Planning for affluent taxpayers under the 2010 healthcare reform. The CPA Journal (January): 46-47.
Pelfrey, S. and C. J. Hobson. 1984. Keeping employees physically fit can be cost efficient. Management Accounting (June): 39-43.
Perry, A. and M. C. Kockulah. 2010. Healthcare supply chain leadership and strategy: How it can help cost containment in the healthcare industry. Cost Management (March/April): 37-43.
Pettersen, I. J. 2004. From bookkeeping to strategic tools?: A discussion of the reforms in the Nordic hospital sector. Management Accounting Research (September): 319-335.
Pfeffer, J. 1973. Size, composition, and function of hospital boards of directors: A study of organization-environment linkage. Administrative Science Quarterly 18(3): 349-364. (JSTOR link).
Pfeffer, J. and G. R. Salancik. 1977. Organizational context and the characteristics and tenure of hospital administrators. The Academy of Management Journal 20(1): 74-88. (JSTOR link).
Pflueger, D. 2016. Knowing patients: The customer survey and the changing margins of accounting in healthcare. Accounting, Organizations and Society (53): 17-33.
Pitre, R. 1980. Toward the development of a hospital MIS profile. Management Accounting (April): 47-53.
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): 179-210.
Porter, J. and D. Woolley. 2012. The BBDE Health Center: A case study of business ethics. IMA Educational Case Journal 5(3): 1-3.
Porter, M. E. and E. O. Teisberg. 2004. Redefining competition in health care. Harvard Business Review (June): 64-76.
Porter, M. E. and R. S. Kaplan. 2016. How to pay for health care: Bundled payments will finally unleash the competition that patients want. Harvard Business Review (July/August): 88-102. (Two types of value-based reimbursement: Capitation, or population-based payment versus bundled payments. Bundled payments is the recommended solution).
Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care: Providers must lead the way in making value the overarching goal. Harvard Business Review (October): 50-67. (Summary).
Potter, F. 2005. The information framework. Strategic Finance (January): 25-31. (Hospital budget).
Pounder, B. 2011. Healthier accounting standards for healthcare entities. Strategic Finance (March): 18-20.
Praiser, D. B. and A. B. Abbott. 2009. Medicare billing risk perceptions of hospitals operating under corporate integrity agreements. Journal of Forensic & Investigative Accounting 1(1): 1-33.
Pranshanth, K. and W. Bercik. 2015. How to renovate your decision support system for the health care reform era. Cost Management (September/October): 19-26.
Pratt, M. G., K. W. Rockmann and J. B. Kaufmann. 2006. Constructing professional identity: The role of work and identity learning cycles in the customization of identity among medical residents. The Academy of Management Journal 49(2): 235-262. (JSTOR link).
Preston, A. M. 1992. The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U. S. hospitals. Accounting, Organizations and Society 17(1): 63-100.
Preston, A. M., D. J. Cooper and R. W. Coombs. 1992. Fabricating budgets: A study of the production of management budgeting in the national health service. Accounting, Organizations and Society 17(6): 561-593.
Preston, A. M., W. F. Chua and D. Neu. 1997. The diagnosis-related group-prospective payment system and the problem of the government of rationing health care to the elderly. Accounting, Organizations and Society 22(2): 147-164.
Price, J. L. and C. W. Mueller. 1981. A causal model of turnover for nurses. The Academy of Management Journal 24(3): 543-565. (JSTOR link).
Prokesch, S. 2017. The Edison of medicine: Lessons from one of the world's most productive and profitable research facilities. Harvard Business Review (March/April): 134-143.
Provan, K. G. 1987. Environmental and organizational predictors of adoption of cost containment policies in hospitals. The Academy of Management Journal 30(2): 219-239. (JSTOR link).
Provan, K. G. and H. B. Milward. 1995. A preliminary theory of interorganizational network effectiveness: A comparative study of four community mental health systems. Administrative Science Quarterly 40(1): 1-33. (JSTOR link).
Queenan, C. C., T. J. Kull and S. Devaraj. 2016. Complements or substitutes? Culture - technology interactions in healthcare. Decision Sciences 47(5): 851-880.
Ramsey, R. H. 1994. Activity-based costing for hospitals. Hospital & Health Services Administration 39(3): 385-396.
Ransbotham, S. 2016. Enough health care data for an army: The Million Veteran Program. MIT Sloan Management Review (Spring): 15-19.
Rayburn, L. G. and J. M. Rayburn. 1999. Hospital survival in a managed care environment. Management Accounting (January): 50-53.
Rea, G. and J. L. Peper. 1935. Establishing a control over hospital income. N.A.C.A. Bulletin (January 15): 556-580.
Register, L. C. 1977. How will exempt hospitals remain exempt? Management Accounting (November): 34-38.
Rehder, R. R. 1965. Communication and opinion formation in a medical community: The significance of the detail man. The Academy of Management Journal 8(4): 282-291. (JSTOR link).
Reichert, C. J. 2017. Medical practice owner is held liable for employment taxes. Journal of Accountancy (March): 62-64.
Rhoad, R. E. and K. Milani. 2001. Medical practice management: A strategic financial information approach to the income statement. Management Accounting Quarterly (Summer): 27-33.
Richtermeyer, S. 2007. Building processes for a solid financial foundation: The case of Community Health Initiatives. Strategic Finance (August): 52-57. (IMA student case competition).
Riordan, D. A., M. P. Riordan and A. P. Curatola. 2012. Deductibility of medical marijuana treatment. Strategic Finance (March): 10, 12-13.
Roane, D. 2015. Health reform prohibits most reimbursement plans. Journal of Accountancy (September): 78-80.
Robertson, A. B. and J. Hansel. 2007. Sustainable performance improvement through predictive technologies. Strategic Finance (June): 56-65. (Related to the use of new forecasting techniques in healthcare).
Rood, D. K. and J. Wolfe. 2015. Drawing the line: Providing tax advice related to the Affordable Care Act. Journal of Accountancy (January): 16-17.
Rorem, C. R. 1930. Cost analysis for hospitals. The Accounting Review (June): 159-161. (JSTOR link).
Rorem, C. R. 1932. The costs of medical care. The Accounting Review (March): 38-41. (JSTOR link).
Rorem, C. R. and M. S. Carroll. 1936. Uniform hospital accounting. The Accounting Review (June): 157-164. (JSTOR link).
Rosales, C. R., M. Magazine and U. Rao. 2014. Point-of-use hybrid inventory policy for hospitals. Decision Sciences 45(5): 913-937.
Rosen, S., J. Simon, J. R. Vincent, W. MacLeod, M. Fox and D. M. Thea. 2003. AIDS is your business. Harvard Business Review (February): 80-87. ("If you've got global operations, you've got an HIV-infected workforce. Doing something about it will save lives - as well as money.").
Rosengren, W. R. 1964. Communication, organization, and conduct in the "Therapeutic Milieu". Administrative Science Quarterly 9(1): 70-90. (JSTOR link).
Rotch, W. 1990. Activity based costing in service industries. Journal of Cost Management (Summer): 4-14.
Rotch, W. 1996. Activity-based costing for service businesses. Chapter C2. Handbook of Cost Management. Warren, Gorham & Lamont: C2-1-C2-12.
Ruef, M. and W. R. Scott. 1998. A multidimensional model of organizational legitimacy: Hospital survival in changing institutional environments. Administrative Science Quarterly 43(4): 877-904. (JSTOR link).
Ruhl, J. M., B. P. Hartman. 1998. Activity-based costing in the service sector. Advances in Management Accounting (6): 147-161. (Summary).
Rushinek, A. and S. Rushinek. 2000. Internet fraud auditing: A simulated health care industry case study. Journal of Forensic Accounting (1): 125-134.
Rushing, W. 1974. Differences in profit and nonprofit organizations: A study of effectiveness and efficiency in general short-stay hospitals. Administrative Science Quarterly 19(4): 474-484. (JSTOR link).
Sahni, N. R., R. S. Huckman, A. Chigurupati and D. M. Cutler. 2017. The IT transformation health care needs. Harvard Business Review (November/December): 128-138.
Saint Agnes, M. 1935. Hospital accounting. N.A.C.A Bulletin (January 15): 537-555.
Sales, S. M. 1969. Organizational role as a risk factor in coronary disease. Administrative Science Quarterly 14(3): 325-336. (JSTOR link).
Salzman, M. 2002. Dental practice employee embezzlement: A warning to dentists. Journal of Forensic Accounting (3): 277-278.
Samuel, S., M. W. Dirsmith and B. McElroy. 2005. Monetized medicine: from the physical to the fiscal. Accounting, Organizations, and Society 30(3): 249-278.
Saxon, D. 2014. Converting unused vacation days to current and retiree medical benefits. Management Accounting Quarterly (Spring): 19-29.
Scheff, T. J. 1962. Differential displacement of treatment goals in a mental hospital. Administrative Science Quarterly 7(2): 208-217. (JSTOR link).
Scheidt, M. and G. Thibadoux. 2005. How management accountants make physicians' practices more profitable. Management Accounting Quarterly (Spring): 12-19.
Schermerhorn, J. R. 2006. Health Care Management. Wiley.
Schermerhorn, J. R. Jr. 1976. Openness to interorganizational cooperation: A study of hospital administrators. The Academy of Management Journal 19(2): 225-236. (JSTOR link).
Schneider, A. and J. T. Large. 2004. Kelsey Hospital. Global Perspectives on Accounting Education (1): 17-24.
Schreiber, S. P. 2013. Final rules issued on individual health care mandate. Journal of Accountancy (November): 58-60.
Schreiber, S. P. 2015. Tax matters: Minimum essential coverage, other health care reform guidance issued. Journal of Accountancy (March): 72-73.
Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary).
Sergeant, A. and P. Ratliff-Miller. 2012. Alliance Healthcare Network: Using a balanced scorecard to motivate change. IMA Educational Case Journal 5(3): 1-6.
Sharp, N. and K. Milani. 1977. Hospital budgeting. Management Accounting (March): 49-52.
Sharp, P. A., N. Afeyan, M. E. Davis and J. Lerner. 2016. Commentary on Lo and Pisano's proposal. MIT Sloan Management Review (Winter): 54-57. (Proposal to use the finance model from Hollywood movie projects for cloud-based industries).
Shelton, S. W., M. Trendell and R. Whittington. 2016. Williams Community Hospital: An internal auditing case. Issues in Accounting Education (August): 337-345.
Shenkman, M. M. 2017. Advising individuals with chronic illnesses: Practical planning and practice development for CPAs. The CPA Journal (May): 24-28.
Sheridan, J. E. and D. J. Vredenburgh. 1978. Predicting leadership behavior in a hospital organization. The Academy of Management Journal 21(4): 679-689. (JSTOR link).
Sheridan, J. E. and D. J. Vredenburgh. 1979. Structural model of leadership influence in a hospital organization. The Academy of Management Journal 22(1): 6-21. (JSTOR link).
Sheridan, J. E., D. J. Vredenburgh and M. A. Abelson. 1984. Contextual model of leadership influence in hospital units. The Academy of Management Journal 27(1): 57-78. (JSTOR link).
Sherman, H. D. 1986. Interpreting hospital performance with financial statement analysis. The Accounting Review (July): 526-550. (JSTOR link).
Shirley, R. C. 1973. Analysis of employee and physician attitudes toward hospital merger. The Academy of Management Journal 16(3): 465-480. (JSTOR link).
Shortliffe, E. H. and L. M. Fagan. 2000. Medical Informatics: Computer Applications in Health Care and Biomedicine (Health Informatics.). Springer-Verlag.
Shortell, S. M. and A. D. Kaluzny. 2005. Health Care Management: Organization Design and Behavior, 5th edition. Delmar Centage Learning.
Sides, R. W. and M. A. Roberts. 2000. Accounting Handbook for Medical Practices (Wiley Healthcare Accounting and Finance). John Wiley & Sons.
Simon, A. J. 1959. Social structure of clinics and patient improvement. Administrative Science Quarterly 4(2): 197-206. (JSTOR link).
Smalls, I. S. 1973. Hospital cost controls. Management Accounting (March): 17-20.
Smith, A. L., R. V. Bradley, B. C. Bichescu and M. C. Tremblay. 2013. IT governance characteristics, electronic medical records sophistication, and financial performance in U.S. hospitals: An empirical investigation. Decision Sciences 44(3): 483-516.
Smith, D. E. 1965. Front-line organization of the state mental hospital. Administrative Science Quarterly 10(3): 381-399. (JSTOR link).
Smith, J. E. and R. L. Keeney. 2005. Your money or your life: A prescriptive model for health, safety, and consumption decisions. Management Science (September): 1309-1325. (JSTOR link).
Smith, K. J. 1988. Differential cost analysis techniques in occupational health promotion evaluation. Accounting Horizons (June): 58-66.
Snyder, H. and D. K. Dietz. 2006. Fraud in community health centers. Journal of Forensic Accounting 7(1): ?.
Spar, D. L. 2006. Where babies come from: Supply and demand in an infant marketplace. Harvard Business Review (February): 133-142.
Spear, S. J. 2005. Fixing health care from the inside, today. Harvard Business Review (September): 78-91.
Steffy, B. D. and J. W. Jones. 1988. Workplace stress and indicators of coronary-disease risk. The Academy of Management Journal 31(3): 686-698. (JSTOR link).
Stewart, T. 2017. How to discuss long-term care options with clients. Journal of Accountancy (March): 22-27.
Story, P. 2010. Dynamic Capacity Management for Healthcare: Advanced Methods and Tools for Optimization. Productivity Press.
Stroh, P. J. 2005. Enterprise risk management at UnitedHealth Group. Strategic Finance (July): 26-35.
Stuart, A. 2010. "This is the era of smarter medicine." A prescription-drug provider says it can thrive even as it helps drive down health-care costs. CFO (June): 32-34. (Interview with Richard Rubino, CFO, Medco Health Solutions Inc.).
Su, X. and S. A. Zenios. 2006. Recipient choice can address the efficiency-equity trade-off in kidney transplantation: A mechanism design model. Management Science (November): 1647-1660. (JSTOR link).
Sullivan, J. 2012. Unlocking the Mystery of Healthcare Planning for Retirement. AICPA.
Sullivan, J. 2015. Guilding clients through the Medicare Part B enrollment minefield: CPA's timely advice can help seniors avoid expensive penalties and coverage gaps. Journal of Accountancy (December): 48-52.
Suver, J. D. and B. R. Neumann. 1977. Patient mix and breakeven analysis. Management Accounting (January): 38-40.
Suver, J. D. and B. R. Neumann. 1978. Capital budgeting for hospitals. Management Accounting (December): 48-50, 53.
Suver, J. D. and F. T. Helmer. 1979. Developing budgetary models for greater hospital efficiency. Management Accounting (July): 34-36, 39.
Swayne, L. E., W. J. Duncan and P. M. Ginter. 2009. Strategic Management of Health Care Organizations. Wiley-Blackwell.
Szilagyi, A. D. and H. P. Sims, Jr. 1974. An exploration of the path-goal theory of leadership in a health care environment. The Academy of Management Journal 17(4): 622-634. (JSTOR link).
Tapping, D., S. Koziowski, L. Archbold and T. Seri. 2009. Value Stream Management for Lean Healthcare. MCS Media, Inc.
Taubes, G. 2016. The Case Against Sugar: From the best selling author of Why we get fat. Knopf. ("Among Americans, diabetes is more prevalent today than ever; obesity is at epidemic proportions; nearly 10% of children are thought to have nonalcoholic fatty liver disease. And sugar is at the root of these, and other, critical society-wide, health-related problems.").
Taylor, E. Z. and C. P. Guthrie. 2013. Baptist Hospital and the State of North Carolina: Alleged malfeasance and whistleblowing aftermath. Issues in Accounting Education (August): 110-117.
Teach, E. 2013. The best medicines. CFO (March): 36-40. (Interview with Peter Kellog, CFO of Merck & Co.).
Thibodeau, N., J. H. Evans III and N. J. Nagarajan. 2014. Do you get what you measure? Research opportunities based on the Veterans Health Administration experience. Accounting Horizons (June): 385-413.
Thirumalai, S. and K. K. Sinha. 2011. Product recalls in the medical device industry: An empirical exploration of the sources and financial consequences. Management Science (February): 376-392.
Thomson, J. C. 2016. Bob Kaplan, distinguished advocate. Strategic Finance (August): 25-27.
Thurston, K. L. D. M. Keleman and J. B. MacArthur. 2000. Providing strategic activity cost information: Cost for pricing at Blue Cross and Blue Shield of Florida. Management Accounting Quarterly (Spring): 4-13.
Tipgos, M. A. and R. P. Crum. 1982. Applying management accounting concepts to the health care industry. Management Accounting (July): 37-43.
Topiol, J. 1966. Accounting for public health nursing associations. The Accounting Review (January): 83-91. (JSTOR link).
Toussaint, J. 2010. On the Mend: Revolutionizing Healthcare to Save Lives and Transform the Industry. Lean Enterprise Institute.
Toussaint, J. 2012. Potent Medicine: The Collaborative Cure for Healthcare. ThedaCare Center for Healthcare Value.
Toussaint, J. R. 1970. The problem with hospital accounting. Management Accounting (November): 37-40.
Trenchard, P. M. and R. Dixon. 2003. The clinical allocation of joint blood product costs. Management Accounting Research (June): 165-176.
Trusko, B. E., C. Pexton, J. Harrington and P. K. Gupta. 2007. Improving Healthcare Quality and Cost with Six Sigma. FT Press.
Tsay, B., Y. Chu and Y. Xie. 1996. A healthcare alliance automates claims processing. Management Accounting (September): 37-42.
Tucker, B. P. and M. Leach. 2017. Learning from the experience of others: Lessons on the research-practice gap in management accounting - A nursing perspective. Advances in Management Accounting (29): 127-181.
Van Capelleveen, G., M. Poel, R. M. Mueller, D. Thornton and J. van Hillegersberg. 2016. Outlier detection in healthcare fraud: A case study in the Medicaid dental domain. International Journal of Accounting Information Systems (21): 18-31.
Van De Velde, R. and P. Degoulet. 2003. Clinical Information Systems: A Component-Based Approach (Health Informatics). Springer-Verlag.
Vansant, B. 2016. Institutional pressures to provide social benefits and the earnings management behavior of nonprofits: Evidence from the U.S. hospital industry. Contemporary Accounting Research 33(4): 1576-1600.
Vaughan, R. A. 1978. This hospital service forecasts inflation for its fiscal health. Management Accounting (December): 44-47.
Vercio, A. and P. Vercio. 2015. A guide to a managed system for health care (Part I). Cost Management (November/December): 30-39.
Vercio, P. and A. Vercio. 2016. A guide to a managed system for health care: Part II. Cost Management (May/June): 6-14.
Wager, K. A., F. W. Lee and J. P. Glaser. 2009. Health Care Information Systems: A Practical Approach for Health Care Management, 2nd edition. Jossey-Bass.
Walker, K. B. 1996. Efficiency and effectiveness reviews in health care organizations. Journal of Cost Management (Spring): 80-86.
Wallace, M. J. Jr., J. M. Ivancevich and H. L. Lyon. 1975. Measurement modifications for assessing organizational climate in hospitals. The Academy of Management Journal 18(1): 82-97. (JSTOR link).
Watkins, A. L. and V. C. Brenner. 2003. Regulating external reporting in the municipal bond market: The relevance of nonfinancial information in evaluating hospital financial performance. Accounting and the Public Interest (3): 21-35.
Weather-Holt, N. D., D. W. Cornell and C. Jeffrey. 1993. The family and medical leave act: An overview. Management Accounting (November): 31-33.
Wells, J. T. and G. McFadden. 2011. Tax-exempt hospitals and new reporting requirements. Journal of Accountancy (November): 54-57.
West, T. D. and D. A. West. 1997. Applying ABC to healthcare. Management Accounting (February): 22, 24-26, 28-30, 32-33. (Summary).
West, T. D. and M. W. Cronk. 2011. Financial officers as leaders: Lessons from Army medicine. Strategic Finance (April): 30-37.
West, T. D., E. A. Balas and D. A. West. 1998. Health care policy and treatment costing systems: A field study. Advances in Management Accounting (6): 163-193.
Wilkerson, M. 1999. Healthy savings. Strategic Finance (May): 42-44, 46. (Using on-site occupational health centers to reduce workers' compensation insurance and lost time injuries).
Wilson, P. and D. Westerfield. 1989. COBRA strikes business in the jugular. Management Accounting (January): 36-38.
Wooley, B. H., A. W. Gatenberg and E. S. Brady. 1977. Pharmacy Business Management. Symposia Specialists.
Wright, P. D. and K. M. Bretthauer. 2010. Strategies for addressing the nursing shortage: Coordinated decision making and workforce flexibility. Decision Sciences 41(2): 373-401.
Yamamoto, D. H. 1990. Retiree health plans - What do we do now? Management Accounting (April): 21-25.
Young, D. W. 2003. Management Accounting in Health Care Organizations. Jossey Bass.
Young, D. W. and L. K. Pearlman. 1993. Managing the stages of hospital cost accounting. Healthcare Financial Management (April): 58-80.
Zelman, W., M. McCue, A. Millikan and N. Glick. 2002. Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts, and Applications. Blackwell Publishing.
Zelman, W. N., M. J. McCue and N. D. Glick. 2009. Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications, 3rd edition. Jossey-Bass.
Zhang, M. 2003. China’s ageing, risk of the elderly and accounting for aged care. Managerial Finance 29(5/6): 97-110.
Ziegler, R. J. 1971. How graduate programs in hospital administration are adapting to the increasing demand in the hospital and medical care profession. The Academy of Management Journal 14(2): 275-276. (JSTOR link).
Zieha, E. L. 1954. Characteristic problems of hospital accounting. N.A.C.A. Bulletin (April): 1025-1032.