Open Access

The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance


Cite

Abernethy, M.A., Bouwens, J., 2005. Determinants of accounting innovation implementation. Abacus, 41(3), pp.217–240.AbernethyM.A.BouwensJ.2005Determinants of accounting innovation implementationAbacus41321724010.1111/j.1467-6281.2005.00180.xSearch in Google Scholar

Afoakwah, S., Bonsu, I.O., Gyamfi, C., Kwaku Owusu, A.E., Agyarko, M.K. 2019. Adoption of management accounting practices and its impacts on the performance of some public health care institutions within the Kumasi metropolis (doctoral dissertation).AfoakwahS.BonsuI.O.GyamfiC.Kwaku OwusuA.E.AgyarkoM.K.2019Adoption of management accounting practices and its impacts on the performance of some public health care institutions within the Kumasi metropolis(doctoral dissertation).Search in Google Scholar

Agbejule, A., 2005. The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. Accounting and business research, 35(4), pp.295–305.AgbejuleA.2005The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research noteAccounting and business research35429530510.1080/00014788.2005.9729996Search in Google Scholar

Al-Omiri, M., Drury, C., 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management accounting research, 18(4), pp.399–424.Al-OmiriM.DruryC.2007A survey of factors influencing the choice of product costing systems in UK organizationsManagement accounting research18439942410.1016/j.mar.2007.02.002Search in Google Scholar

Alamri, A.M., 2019. Association between strategic management accounting facets and organizational performance. Baltic Journal of Management, pp.212–234.AlamriA.M.2019Association between strategic management accounting facets and organizational performanceBaltic Journal of Management21223410.1108/BJM-12-2017-0411Search in Google Scholar

Ali, G.A., Bakheit, C.S., 2011. Comparative analysis and prediction of traffic accidents in Sudan using artificial neural networks and statistical methods. In: 30thSouthern African Transport Conference. Pretoria, South Africa 11–14 July, SATC 2011, pp.202–214.AliG.A.BakheitC.S.2011Comparative analysis and prediction of traffic accidents in Sudan using artificial neural networks and statistical methodsIn:30th Southern African Transport ConferencePretoria, South Africa11–14 July, SATC 2011202214Search in Google Scholar

Bai, G., Krishnan, R., 2012. Role of management accounting systems in the development and efficacy of transactive memory systems. Journal of Management Accounting Research, 24(1), pp.201–220.BaiG.KrishnanR.2012Role of management accounting systems in the development and efficacy of transactive memory systemsJournal of Management Accounting Research24120122010.2308/jmar-50218Search in Google Scholar

Cadez, S., Guilding, C., 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7), pp. 836–863.CadezS.GuildingC.2008An exploratory investigation of an integrated contingency model of strategic management accountingAccounting, organizations and society33783686310.1016/j.aos.2008.01.003Search in Google Scholar

Cadez, S., Guilding, C., 2012. Strategy, strategic management accounting and performance: a configurational analysis. Industrial Management & Data Systems, 112(3), pp. 484–501.CadezS.GuildingC.2012Strategy, strategic management accounting and performance: a configurational analysisIndustrial Management & Data Systems112348450110.1108/02635571211210086Search in Google Scholar

Cangur, S., Ercan, I., 2015. Comparison of Model Fit Indices Used in Structural Equation Modeling Under Multivariate Normality. Journal of Modern Applied Statistical Methods, 14(1), 14.CangurS.ErcanI.2015Comparison of Model Fit Indices Used in Structural Equation Modeling Under Multivariate NormalityJournal of Modern Applied Statistical Methods1411410.22237/jmasm/1430453580Search in Google Scholar

Chenhall, R.H., 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2), pp.127–168.ChenhallR.H.2003Management control systems design within its organizational context: findings from contingency-based research and directions for the futureAccounting, organizations and society28212716810.1016/S0361-3682(01)00027-7Search in Google Scholar

Chluski, A., 2016. The impact of information technology and knowledge-oriented management on the operational effectiveness in Polish hospitals. Informatyka Ekonomiczna, 39(1), pp. 23–32.ChluskiA.2016The impact of information technology and knowledge-oriented management on the operational effectiveness in Polish hospitalsInformatyka Ekonomiczna391233210.15611/ie.2016.1.02Search in Google Scholar

Clement Nee Shrive, F.M., Ghali, W.A., Donaldson, C, Manns, B.J., 2009 The impact of using different costing methods on the results of an economic evaluation of cardiac care: microcosting vs gross-costing approaches. Health Economics 18, pp.377–388.Clement Nee ShriveF.M.GhaliW.A.DonaldsonCMannsB.J.2009The impact of using different costing methods on the results of an economic evaluation of cardiac care: microcosting vs gross-costing approachesHealth Economics1837738810.1002/hec.1363Search in Google Scholar

Cooper, R., Kaplan, R.S., 1991. Profit priorities from activity-based costing. Harvard business review, 69(3), pp.130–135.CooperR.KaplanR.S.1991Profit priorities from activity-based costingHarvard business review693130135Search in Google Scholar

de Carvalho, J., & Chima, F.O. (2014). Applications of structural equation modeling in social sciences research. American International Journal of Contemporary Research, 4(1), pp.6–11.de CarvalhoJ.ChimaF.O.2014Applications of structural equation modeling in social sciences researchAmerican International Journal of Contemporary Research41611Search in Google Scholar

Duh, R.R., Xiao, J.Z., Chow, C.W., 2009. Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effects. Journal of International Accounting Research, 8(1), pp.1–30.DuhR.R.XiaoJ.Z.ChowC.W.2009Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effectsJournal of International Accounting Research8113010.2308/jiar.2009.8.1.1Search in Google Scholar

Emmanuel, C., Otley, D., Merchant, K., 1990. Accounting for Management Control, second ed. Chapman & Hall, London.EmmanuelC.OtleyD.MerchantK.1990Accounting for Management Controlsecond ed.Chapman & HallLondon10.1007/978-1-4899-6952-1Search in Google Scholar

Fuadah, L.L., Safitri, R.H., Yuliani, Y., Arisman, A. 2020. Determinant Factors’ Impact on Managerial Performance through Management Accounting Systems in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), pp.109–117.FuadahL.L.SafitriR.H.YulianiY.ArismanA.2020Determinant Factors’ Impact on Managerial Performance through Management Accounting Systems in IndonesiaThe Journal of Asian Finance, Economics and Business (JAFEB)71010911710.13106/jafeb.2020.vol7.no10.109Search in Google Scholar

Gerdin, J., 2005. Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society, 30(2), pp.99–126.GerdinJ.2005Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approachAccounting, Organizations and Society3029912610.1016/j.aos.2003.11.003Search in Google Scholar

Guilding, C., 1999. Competitor-focused accounting: an exploratory note. Accounting, Organizations and Society, 24(7), pp.583–595.GuildingC.1999Competitor-focused accounting: an exploratory noteAccounting, Organizations and Society24758359510.1016/S0361-3682(99)00007-0Search in Google Scholar

Guilding, C., Cravens, K. S., Tayles, M., 2000. An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), pp. 113–135.GuildingC.CravensK. S.TaylesM.2000An international comparison of strategic management accounting practicesManagement Accounting Research11111313510.1006/mare.1999.0120Search in Google Scholar

Hill, N.T., 2000. Adoption of costing systems in US hospitals: An event history analysis 1980–1990. Journal of accounting and public policy, 19(1), pp.41–71.HillN.T.2000Adoption of costing systems in US hospitals: An event history analysis 1980–1990Journal of accounting and public policy191417110.1016/S0278-4254(99)00013-7Search in Google Scholar

Hoque, Z., James, W., 2000. Linking balanced scorecard measures to size and market factors: impact on organizational performance. Journal of management accounting research, 12(1), 1–17.HoqueZ.JamesW.2000Linking balanced scorecard measures to size and market factors: impact on organizational performanceJournal of management accounting research12111710.2308/jmar.2000.12.1.1Search in Google Scholar

Hutchinson, R., 2010. Quantifying the impact of cost accounting system design on manufacturing performance: A simulation approach. Advances in Management Accounting, pp. 81–109.HutchinsonR.2010Quantifying the impact of cost accounting system design on manufacturing performance: A simulation approachAdvances in Management Accounting8110910.1108/S1474-7871(2010)0000018007Search in Google Scholar

Kludacz-Alessandri, M., 2017. Impact of cost calculation quality on hospital performance. European Financial Systems, pp. 326–332.Kludacz-AlessandriM.2017Impact of cost calculation quality on hospital performanceEuropean Financial Systems326332Search in Google Scholar

Kludacz-Alessandri M., 2017b. Model wyceny świadczeń zdrowotnych dla lecznictwa szpitalnego, Wolters Kluwer SA, Warszawa.Kludacz-AlessandriM.2017bModel wyceny świadczeń zdrowotnych dla lecznictwa szpitalnegoWolters Kluwer SAWarszawaSearch in Google Scholar

Krupička, J., 2020. The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals.KrupičkaJ.2020The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals10.18267/j.efaj.233Search in Google Scholar

Lawrence, C.M., 1990. The effect of ownership structure and accounting system type on hospital costs. Research in Governmental and Nonprofit Accounting, 6, pp. 35–60.LawrenceC.M.1990The effect of ownership structure and accounting system type on hospital costsResearch in Governmental and Nonprofit Accounting63560Search in Google Scholar

Lewis-Beck, C., Lewis-Beck, M., 2015. Applied regression: An introduction. Sage publications.Lewis-BeckC.Lewis-BeckM.2015Applied regression: An introductionSage publications10.4135/9781483396774Search in Google Scholar

Macchia, F., 2012. Variable Selection using Stepwise Regression with Application to MyTherapistMatch.com. PhD Thesis. UCLA.MacchiaF.2012Variable Selection using Stepwise Regression with Application to MyTherapistMatch.comPhD Thesis.UCLASearch in Google Scholar

MacCallum, R.C., Austin, J. T., 2000. Applications of structural equation modeling in psychological research. Annual review of psychology, 51(1), pp. 201–226.MacCallumR.C.AustinJ. T.2000Applications of structural equation modeling in psychological researchAnnual review of psychology51120122610.1146/annurev.psych.51.1.20110751970Search in Google Scholar

Maiga, A.S., Nilsson, A., Jacobs, F. A., 2014. Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), pp.77–90.MaigaA.S.NilssonA.JacobsF. A.2014Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performanceThe British Accounting Review461779010.1016/j.bar.2013.10.001Search in Google Scholar

Nicolaou, A.I., 2001. Interactive effects of strategic and cost management systems on managerial performance. Advances in Management Accounting, 10, pp.203–226.NicolaouA.I.2001Interactive effects of strategic and cost management systems on managerial performanceAdvances in Management Accounting10203226Search in Google Scholar

Pasch, T. 2019. Essays on the design of the management accounting system: Determinants, components and effects (Doctoral dissertation, Utrecht University).PaschT.2019Essays on the design of the management accounting system: Determinants, components and effectsDoctoral dissertationUtrecht UniversitySearch in Google Scholar

Pavlatos, O., Paggios, I., 2009. A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28(2), pp.263–271.PavlatosO.PaggiosI.2009A survey of factors influencing the cost system design in hotelsInternational Journal of Hospitality Management28226327110.1016/j.ijhm.2008.09.002Search in Google Scholar

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), pp.179–210.PizziniM.J.2006The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitalsAccounting, Organizations and Society31217921010.1016/j.aos.2004.11.001Search in Google Scholar

Schneider, A.M., Oppel, E.M., Winter, V., 2019. Explaining variations in hospitals’ use of strategic human resource management: How environmental and organizational factors matter. Health Care Management Review. pp.1–11.SchneiderA.M.OppelE.M.WinterV.2019Explaining variations in hospitals’ use of strategic human resource management: How environmental and organizational factors matterHealth Care Management Review11110.1097/HMR.000000000000024230908315Search in Google Scholar

Schreyögg, J., Stargardt, T., Tiemann, O., Busse, R., 2006. Methods to determine reimbursement rates for diagnosis related groups (DRG): a comparison of nine European countries. Health care management science, 9(3), pp.215–223.SchreyöggJ.StargardtT.TiemannO.BusseR.2006Methods to determine reimbursement rates for diagnosis related groups (DRG): a comparison of nine European countriesHealth care management science9321522310.1007/s10729-006-9040-117016927Search in Google Scholar

Tan, S.S., 2009. Microcosting in Economic Evaluations: Issues of accuracy, feasibility, consistency and generalisability. Rotterdam: Erasmus Universiteit.TanS.S.2009Microcosting in Economic Evaluations: Issues of accuracy, feasibility, consistency and generalisabilityRotterdamErasmus UniversiteitSearch in Google Scholar

Uyar, A., Kuzey, C., 2016. Does management accounting mediate the relationship between cost system design and performance? Advances in Accounting, 35, pp.170–176.UyarA.KuzeyC.2016Does management accounting mediate the relationship between cost system design and performance?Advances in Accounting3517017610.1016/j.adiac.2016.06.004Search in Google Scholar

Walker, K.B., Fleischman, G. M., Johnson, E. N., 2012. Measuring management accounting service quality. Management Accounting Quarterly, 13(3), 15.WalkerK.B.FleischmanG. M.JohnsonE. N.2012Measuring management accounting service qualityManagement Accounting Quarterly13315Search in Google Scholar

Xiao, J.Z., Duh, R.R., Chow, C. W., 2011. Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls. Accounting and Business Research, 41(2), pp.145–16.XiaoJ.Z.DuhR.R.ChowC. W.2011Exploring the direct and indirect performance effects of information/communication technology and management accounting and controlsAccounting and Business Research4121451610.1080/00014788.2011.550742Search in Google Scholar