Management Accounting and Control in Health Care: An Economics Perspective

Leslie Eldenburg, Ranjani Krishnan

Research output: Chapter in Book/Report/Conference proceedingChapter

26 Scopus citations

Abstract

This chapter summarizes empirical archival accounting research in management accounting that is based on economic theory and uses health care settings. Three perspectives are investigated: (1) production cost economics, including cost structure, cost behavior, cost drivers, the design of cost allocation systems, and the appropriate level of cost aggregation; (2) agency theory, including incentives to bias information or shift costs, the relation between benchmark disclosure and cost containment, and issues pertaining to compensation contracts and performance evaluation; and (3) industrial economics, including the effects of competition and mergers on accounting systems and costs, and capital budgeting responses to regulation.

Original languageEnglish (US)
Title of host publicationHandbooks of Management Accounting Research
EditorsChristopher Chapman, Anthony Hopwood, Michael Shields
Pages859-883
Number of pages25
DOIs
StatePublished - Dec 1 2006

Publication series

NameHandbooks of Management Accounting Research
Volume2
ISSN (Print)1751-3243

ASJC Scopus subject areas

  • Accounting

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    Eldenburg, L., & Krishnan, R. (2006). Management Accounting and Control in Health Care: An Economics Perspective. In C. Chapman, A. Hopwood, & M. Shields (Eds.), Handbooks of Management Accounting Research (pp. 859-883). (Handbooks of Management Accounting Research; Vol. 2). https://doi.org/10.1016/S1751-3243(06)02016-5