By Epstein M.J., Lee J.Y.
Advances in administration Accounting (AIMA) publishes well-developed articles on various present subject matters in administration accounting which are proper to researchers in either perform and academe. As one of many most appropriate administration accounting study journals, AIMA is easily poised to fulfill the wishes of administration accounting students. Featured in quantity 14 are articles on: quality-based incentives in measuring non-financial functionality of healthcare undefined; profit drivers within the accounting literature; judgmental results within the use of functionality size structures; the effect of IS caliber details, company environmental integration, product innovation, and product caliber on organizational functionality; coping with and controlling environmental functionality, implications of strategic organizational improvement (the Pyramid) in accounting, details, and regulate; interactive results concerning product improvement organisations and objective rate administration; antecedents and effects of funds participation; the influence of worker rank on attitudes, motivation and function; expectancy conception because the foundation for activity-based costing structures implementation; and dysfunctionality in functionality dimension while outputs are tricky to degree.
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Extra resources for Advances in Management Accounting, Volume 14
To the extent that this is true, H4 is less likely to be supported. On the other hand, we also note that because H4 is stated in the null form, empirical results consistent with H4 could also be due to limitations on the power of our tests. 3. 1. Data Sources and Description We collected the data used in this study from three sources. 1. Data from State HMO Filings First, our basic financial and contractual data, as well as information on HMO characteristics, come from HMO reports to state regulators.
Hypothesis H2 H2 hypothesizes that including quality-based incentives will result in increased resource utilization as measured by the number of patient days of hospital care. 028 level (one-tail test). 7 hospital days per 1,000 enrollees per year, an increase of 9% over the overall mean number of hospital days per 1,000 group enrollees. These results indicate that quality-based incentives are associated with significantly greater utilization in both a statistical and an economic sense. 18 A w2 test fails to reject the null that the combined effect of CAPITATION and QUALITY is equal to zero.
IPA is 1 if the HMO is organized as an IPA and 0 otherwise. DAYS, CAPITATION, AVPREM, and IPA are obtained from HMO reports to state agencies. DOCCAP, MKTPWR, and BEDS are obtained from the ARF, using weighted averages of county HMO enrollments. DOCCAP is the number of doctors per capita in the HMO’s market area. MKTPWR is the percentage of the local area population enrolled in HMOs divided by the number of HMOs in the area. BEDS is the number of general hospital beds per capita. NFP is coded 1 if the HMO’s tax status is NFP, and 0 otherwise.