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Journal articles on the topic 'Accounting of health'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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1

Cielinski, Jennifer L. "Home Health Accounting." Home Health Care Management & Practice 16, no. 1 (December 2003): 36–40. http://dx.doi.org/10.1177/1084822303256437.

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2

Krieger, Nancy, and Sally Zierler. "Accounting for health of women." Critical Public Health 7, no. 1-2 (January 1997): 38–49. http://dx.doi.org/10.1080/09581599708409077.

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3

Mensah, Yaw M. "Accounting issues in health care." Journal of Accounting and Public Policy 19, no. 1 (March 2000): 3–7. http://dx.doi.org/10.1016/s0278-4254(00)00004-1.

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4

Reimert, William A. "Accounting for Retiree Health Benefits." Compensation & Benefits Review 23, no. 5 (September 1991): 49–55. http://dx.doi.org/10.1177/088636879102300507.

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5

NAGAI, Michito. "Corporate Accounting and Worker Health." Journal of Occupational Safety and Health 7, no. 1 (2014): 3–12. http://dx.doi.org/10.2486/josh.7.3.

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6

Ingram, Robert W., and Walter A. Robbins. "ACCOUNTING PROCEDURE CHOICE BY HEALTH MAINTENANCE ORGANIZATIONS: IMPLICATIONS FOR ACCOUNTING POLICY." Financial Accountability and Management 3, no. 3-4 (September 1987): 267–81. http://dx.doi.org/10.1111/j.1468-0408.1987.tb00281.x.

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7

Tice, David W. "Aggressive Accounting: Bad for Company Health?" AIMR Conference Proceedings 2002, no. 3 (August 2002): 57–66. http://dx.doi.org/10.2469/cp.v2002.n3.3202.

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8

Batavia, Andrew I. "Accounting for the health-care bill." Lancet 362, no. 9394 (November 2003): 1495–97. http://dx.doi.org/10.1016/s0140-6736(03)14697-1.

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9

Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 1, 2014): 365–83. http://dx.doi.org/10.2308/acch-50658.

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SYNOPSIS The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process mapping and time-driven activity-based costing to measure the costs of treating patients over a complete cycle of care for a specific medical condition. With valid outcome and cost information, managers and clinicians can standardize clinical and administrative processes, eliminate non-value added and redundant steps, improve resource utilization, and redesign care so that appropriate medical resources perform each process step. These actions enable costs to be reduced while maintaining or improving medical outcomes. Better measurements also allow payers to offer bundled payments, based on the costs of using efficient processes and contingent on achieving superior outcomes. The end result will be a more effective and more productive health care sector. The paper concludes with suggestions for accounting research opportunities in the sector.
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10

Fong Chua, Wai, and Alistair Preston. "Worrying about Accounting in Health Care." Accounting, Auditing & Accountability Journal 7, no. 3 (September 1994): 4–17. http://dx.doi.org/10.1108/09513579410064097.

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11

Lapsley, Irvine. "Accounting, Modernity and Health Care Policy." Financial Accountability and Management 17, no. 4 (November 2001): 331–50. http://dx.doi.org/10.1111/1468-0408.00137.

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12

Jones, Michael John, and Howard J. Mellett. "Determinants of changes in accounting practices: Accounting and the UK Health Service." Critical Perspectives on Accounting 18, no. 1 (January 2007): 91–121. http://dx.doi.org/10.1016/j.cpa.2005.05.003.

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13

Dressler, William W. "Health in the African American Community: Accounting for Health Inequalities." Medical Anthropology Quarterly 7, no. 4 (December 1993): 325–45. http://dx.doi.org/10.1525/maq.1993.7.4.02a00030.

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14

Raciborska, Dorota A., Patricia Hernández, and Amanda Glassman. "Accounting For Health Spending In Developing Countries." Health Affairs 27, no. 5 (September 2008): 1371–80. http://dx.doi.org/10.1377/hlthaff.27.5.1371.

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15

Kantola, Hannele. "Harmonization of management accounting in health care." Journal of Accounting & Organizational Change 10, no. 3 (August 26, 2014): 338–54. http://dx.doi.org/10.1108/jaoc-09-2012-0091.

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Purpose – The purpose of this paper is to describe the standardization of cost accounting by diagnosis-related groups (DRG) and how specialized medical care has managed this change in Finland. Design/methodology/approach – Qualitative research material was collected over six years to analyze the changes in the standardization process. Findings – It was found that individual actors customize the process to meet their needs. Because the goal of standardization is comparison, the customization does not result in a homogenous national system. Research limitations/implications – This paper’s limitation is that it focusses on an investigation of the adoption and use of the DRG system in hospital districts. Extending the research from this area to also cover health centres and regional hospitals could provide a broader picture of the use of the system. Practical implications – Even though the actors report that they are using the DRG, our research illustrates how the same system is used in different ways and for different purposes in different organizations that impacts the original goal of national cost comparability. Originality/value – This paper’s contribution is to show how the construction of an accounting system takes shape when spreading through organizations and society, and how its homogeneous nature is managed.
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16

Jayaraman, Dev. "Accounting Principles and Measuring Health Care Quality." JAMA 299, no. 7 (February 20, 2008): 764. http://dx.doi.org/10.1001/jama.299.7.764-a.

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17

Lapsley, Irvine. "ACCOUNTING RESEARCH IN THE NATIONAL HEALTH SERVICE." Financial Accountability and Management 7, no. 1 (March 1991): 1–14. http://dx.doi.org/10.1111/j.1468-0408.1991.tb00122.x.

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18

Zimborski, S. "Accounting fraud in the health care system." СОЮЗ КРИМИНАЛИСТОВ И КРИМИНОЛОГОВ 2 (2021): 154–58. http://dx.doi.org/10.31085/2310-8681-2021-2-208-154-158.

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19

Vogt, Florian, David L. B. Schwappach, and John F. P. Bridges. "Accounting for Tastes." PharmacoEconomics 24, no. 5 (2006): 419–23. http://dx.doi.org/10.2165/00019053-200624050-00001.

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20

Pearson, Timothy A., Scott I. Jerris, and Richard Brooks. "Accounting For OPEBs: Does Better Accounting Serve The Public Interest?" Journal of Applied Business Research (JABR) 11, no. 3 (September 13, 2011): 1. http://dx.doi.org/10.19030/jabr.v11i3.5854.

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In 1992, the Financial Accounting Standards Board (FASB) issues Employers Accounting for Postretirement Benefits Other Than Pensions (SFAS 106). SFAS 106 requires public companies to account for postretirement benefits other than pensions (e.g., health care) on an accrual basis. While SFAS 106 is good accounting, it provides corporations with an excellent excuse to amend or terminate health care coverage for retirees. This paper discusses the economic and social consequences of SFAS 106 as well as the politics of the accounting standard setting process.
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21

Schoenbaum, M., and T. Waidmann. "Race, Socioeconomic Status, and Health: Accounting for Race Differences in Health." Journals of Gerontology Series B: Psychological Sciences and Social Sciences 52B, Special (May 1, 1997): 61–73. http://dx.doi.org/10.1093/geronb/52b.special_issue.61.

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22

Street, Tamara D., and Sarah J. Lacey. "Accounting for employee health: The productivity cost of leading health risks." Health Promotion Journal of Australia 30, no. 2 (September 19, 2018): 228–37. http://dx.doi.org/10.1002/hpja.200.

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23

Hadjiyanni, Tasoulla, Aditi Hirani, and Cathy Jordan. "Toward Culturally Sensitive Housing-Eliminating Health Disparities by Accounting for Health." Housing and Society 39, no. 2 (January 2012): 149–64. http://dx.doi.org/10.1080/08882746.2012.11430604.

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24

Cooper, Christine, Andrea Coulson, and Phil Taylor. "Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL." Critical Perspectives on Accounting 22, no. 8 (November 2011): 738–58. http://dx.doi.org/10.1016/j.cpa.2011.07.001.

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25

Azman, Nur Liyana Adila, and Yamunah Vaicondam. "Behavioral Intention in Forensic Accounting Services." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 12, 2020): 1837–46. http://dx.doi.org/10.37200/ijpr/v24i2/pr200485.

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26

Claxton, Karl, Miqdad Asaria, Collins Chansa, Julian Jamison, James Lomas, Jessica Ochalek, and Mike Paulden. "Accounting for Timing when Assessing Health-Related Policies." Journal of Benefit-Cost Analysis 10, S1 (2019): 73–105. http://dx.doi.org/10.1017/bca.2018.29.

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The primary focus of this paper is to offer guidance on the analysis of time streams of effects that a project may have so that they can be discounted appropriately. This requires a framework that identifies the common parameters that need to be assessed, whether conducting cost-effectiveness or benefit-cost analysis. The quantification and conversion of the time streams of different effects into their equivalent health, health care cost or consumption effects avoids embedding multiple arguments in discounting policies. This helps to identify where parameters are likely to differ in particular contexts, what type of evidence would be relevant, what is currently known and how this evidence might be strengthened. The current evidence available to support the assessment of the key parameters is discussed and possible estimates and default assumptions are suggested. Reporting the results in an extensive way is recommended. This makes the assessments required explicit so the impact of alternative assumptions can be explored and analysis updated as better estimates evolve. Some projects will have effects across different countries where some or all of these parameters will differ. Therefore, the net present value of a project will be the sum of the country specific net present values rather than the sum of effects across countries discounted at some common rate.
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27

Nelson-Conley, Cheryl L. "Issues in Cost Accounting for Health Care Organizations." AORN Journal 61, no. 1 (January 1995): 246. http://dx.doi.org/10.1016/s0001-2092(06)63870-2.

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28

Vovk, Viktoriia, Svitlana Levitska, Anna Łukasik, Jarosław Ostrowski, and Katarzyna Gawęda. "Competitiveness of health facilities – accounting and analytical approach." Medycyna Ogólna i Nauki o Zdrowiu 24, no. 3 (September 27, 2018): 176–83. http://dx.doi.org/10.26444/monz/95135.

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29

Prasad, Aarathi, Monica Lakhanpaul, Surina Narula, Vikram Patel, Peter Piot, and Sridhar Venkatapuram. "Accounting for the future of health in India." Lancet 389, no. 10070 (February 2017): 680–82. http://dx.doi.org/10.1016/s0140-6736(17)30324-0.

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30

Lamovskaya, O., and A. Bistrova. "Normative legal regulation of accounting in health institutions." Journal of economic studies 2, no. 10 (November 24, 2016): 17. http://dx.doi.org/10.12737/23727.

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31

Ozyapici, Hasan, and Veyis Naci Tanis. "Improving health care costing with resource consumption accounting." International Journal of Health Care Quality Assurance 29, no. 6 (July 11, 2016): 646–63. http://dx.doi.org/10.1108/ijhcqa-04-2015-0045.

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Purpose – The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach – A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings – The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service’s selling price and variable costs incurred in providing that service. Research limitations/implications – The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications – This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest service price. Originality/value – Since the literature review found no study comparing RCA with TCS in a real-life health care setting, little is known about differences arising from applying these systems in this context. Thus, the current study fills this gap in the literature by comparing RCA with TCS for both open and laparoscopic gallbladder surgeries.
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32

Fisher, Steven A. "Essentials of Cost Accounting for Health Care Organizations." Journal For Healthcare Quality 18, no. 6 (November 1996): 45. http://dx.doi.org/10.1097/01445442-199611000-00013.

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33

Adams, Vincanne, Sienna R. Craig, and Arlene Samen. "Alternative accounting in maternal and infant global health." Global Public Health 11, no. 3 (March 18, 2015): 276–94. http://dx.doi.org/10.1080/17441692.2015.1021364.

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34

Pronovost, Peter J. "Accounting Principles and Measuring Health Care Quality—Reply." JAMA 299, no. 7 (February 20, 2008): 764. http://dx.doi.org/10.1001/jama.299.7.764-b.

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35

Malmmose, Margit. "Accounting research on health care - Trends and gaps." Financial Accountability & Management 35, no. 1 (September 10, 2018): 90–114. http://dx.doi.org/10.1111/faam.12183.

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36

Gift, Thomas, Glenn Gravino, and Jeffrey Blood. "A capitation demonstration in mental health: Accounting issues." Administration and Policy in Mental Health 20, no. 5 (May 1993): 383–87. http://dx.doi.org/10.1007/bf00706392.

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37

Bloch, Donald A. "Principles of accounting II." Family Systems Medicine 3, no. 1 (1985): 3–5. http://dx.doi.org/10.1037/h0092877.

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38

Asirah, Andi, and Andi Ratna Sari. "The Application of Accounting Standards in Government Accounting Accrual Basis: Health Laboratory Center for Makassar." Business and Economic Research 9, no. 4 (November 12, 2019): 231. http://dx.doi.org/10.5296/ber.v9i4.15587.

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The purpose of this study was to analyze the constraints in the implementation of Government Accounting Standards (SAP) based on the accrual basis as well as to analyze the efforts made to overcome the existing obstacles in the implementation of Government Accounting Standards (SAP) based on the accrual basis. The Indonesian Governmental Accounting Standards Committee (KSAP) has compiled the Government Accounting Standards (SAP) accrual established by Government Regulation Number. 64 of 2013 replacing by the Government Regulation Number 71 of 2010. With the enactment of Government Regulation No. 64 of 2013, the application of accrual-based government accounting standards already have a legal basis. The enactment of Government Regulation No. 64 Year 2013 on Government Accounting Standards (SAP) based on the accrual basis brought major changes in the financial reporting system in Indonesia, which is a change from Cash Basis Accrual Basis Full towards the recognition of government financial transactions. Health laboratory center for Makassar has implemented Cash to Accrual (CTA) in 2011 until 2013.Implemented government accounting standards (SAP) based on the accrual basis in the accrual-based financial statements in 2014 is a qualified opinion (WDP ) acquired by the Health laboratory center for Makassar on The Audit Board of The Republic Indonesia (BPK) audit report on the financial statements 2016 illustrate unmet reasonable levels of information presented for a particular item. From the research will be found two (2) factors; Regional Working Unit (SKPD) Health Laboratory Center for Makassar obstacles encountered in implementing accrual-based government accounting system (SAP), human resources financial managers, and human resource asset managers who often alternated. In this study, researchers found the effort / solution by the Health Laboratory Center for Makassar on obstacles in implementing accrual-based SAP in the preparation of financial statements, namely: education and training.
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39

Seville, Mary Alice. "THE EVOLUTION OF VOLUNTARY HEALTH AND WELFARE ORGANIZATION ACCOUNTING: 1910 - 1985." Accounting Historians Journal 14, no. 1 (March 1, 1987): 57–82. http://dx.doi.org/10.2308/0148-4184.14.1.57.

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This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.
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40

Anonymous. "Accounting for schizophrenia." Journal of Psychosocial Nursing and Mental Health Services 35, no. 2 (February 1997): 6. http://dx.doi.org/10.3928/0279-3695-19970201-08.

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41

Wentzell, Emily, and Ajay Nangia. "Accounting for physicians’ gender expectations improves men's health medicine." Revista Panamericana de Salud Pública 42 (November 19, 2018): 1–5. http://dx.doi.org/10.26633/rpsp.2018.103.

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42

Michalon, Jérôme. "Accounting for One Health: Insights from the social sciences." Parasite 27 (2020): 56. http://dx.doi.org/10.1051/parasite/2020056.

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This paper discusses the relationship between One Health (OH) and the social sciences. Using a comparison between three narratives of the history of OH, it is argued that OH can be studied as a social phenomenon. The narrative of OH by its promoters (folk narratives) emphasizes two dimensions: OH as a renewal of veterinary medicine and OH as an institutional response to global health crises. Narratives from empirical social science work explore similar dimensions, but make them more complex. For political sociology, OH is the result of negotiations between the three international organisations (WHO, OIE and FAO), in a context of a global health crisis, which led to the reconfiguration of their respective mandates and scope of action: OH is a response to an institutional crisis. For the sociology of science, OH testifies to the evolution of the profession and veterinary science, enabling it to position itself as a promoter of interdisciplinarity, in a context of convergence between research and policy. In the Discussion section, I propose an approach to OH as an “epistemic watchword”: a concept whose objective is to make several actors work together (watchword), in a particular direction, that of the production of knowledge (epistemic).
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43

Holmgren Caicedo, Mikael, and Maria Mårtensson. "The makings of a statement: accounting for employee health." Journal of Human Resource Costing & Accounting 14, no. 4 (November 2, 2010): 286–306. http://dx.doi.org/10.1108/14013381011105966.

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44

Siegrist, Richard B., and Christine S. Blish. "Cost Accounting, Management Control, and Planning in Health Care." American Journal of Health-System Pharmacy 45, no. 2 (February 1, 1988): 372–79. http://dx.doi.org/10.1093/ajhp/45.2.372.

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45

Gebreiter, Florian. "Hospital accounting and the history of health-care rationing." Accounting History Review 25, no. 3 (September 2, 2015): 183–99. http://dx.doi.org/10.1080/21552851.2015.1086559.

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46

Gebreiter, Florian, and Laurence Ferry. "Accounting and the ‘Insoluble’ Problem of Health-Care Costs." European Accounting Review 25, no. 4 (June 21, 2016): 719–33. http://dx.doi.org/10.1080/09638180.2016.1187073.

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47

Perrin, John. "Capital accounting and charging in the national health service." Public Money & Management 9, no. 3 (September 1989): 47–50. http://dx.doi.org/10.1080/09540968909387557.

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48

Casado-Vara, Roberto, and Juan Corchado. "Distributed e-health wide-world accounting ledger via blockchain." Journal of Intelligent & Fuzzy Systems 36, no. 3 (March 26, 2019): 2381–86. http://dx.doi.org/10.3233/jifs-169949.

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49

Koehler, Dinah A. "Developments in health and safety accounting at Baxter International." Eco-Management and Auditing 8, no. 4 (2001): 229–39. http://dx.doi.org/10.1002/ema.162.

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50

Johns, Benjamin, and Rob Baltussen. "Accounting for the cost of scaling-up health interventions." Health Economics 13, no. 11 (2004): 1117–24. http://dx.doi.org/10.1002/hec.880.

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