Behavioral changes following the collaborative development of an accounting information system

Leslie Eldenburg, Naomi Soderstrom, Veronda Willis, Anne Wu

Research output: Contribution to journalArticle

33 Scopus citations

Abstract

This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. We also find preliminary evidence of improvement in financial performance. We contribute to research investigating the influence of user participation on accounting system success, ABC system success, and hospital accounting information systems.

Original languageEnglish (US)
Pages (from-to)222-237
Number of pages16
JournalAccounting, Organizations and Society
Volume35
Issue number2
DOIs
StatePublished - Feb 1 2010

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science
  • Organizational Behavior and Human Resource Management
  • Information Systems and Management

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