Management Accounting and Control in Health Care

An Economics Perspective

Leslie G Eldenburg, Ranjani Krishnan

Research output: Contribution to journalArticle

26 Citations (Scopus)

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)
Pages (from-to)859-883
Number of pages25
JournalHandbooks of Management Accounting Research
Volume2
DOIs
StatePublished - 2006

Fingerprint

Costs
Healthcare
Economics
Management accounting
Management control
Agency theory
Performance evaluation
Benchmark
Production cost
Economic theory
Disclosure
Cost allocation
Accounting research
Incentives
Mergers
Accounting systems
Cost containment
Economic cost
Capital budgeting
Cost structure

ASJC Scopus subject areas

  • Accounting

Cite this

Management Accounting and Control in Health Care : An Economics Perspective. / Eldenburg, Leslie G; Krishnan, Ranjani.

In: Handbooks of Management Accounting Research, Vol. 2, 2006, p. 859-883.

Research output: Contribution to journalArticle

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