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Advances in Management Accounting, Volume 14 by Epstein M.J., Lee J.Y. PDF

By Epstein M.J., Lee J.Y.

Advances in administration Accounting (AIMA) publishes well-developed articles on a number of present subject matters in administration accounting which are correct to researchers in either perform and academe. As one of many top-rated administration accounting study journals, AIMA is easily poised to fulfill the desires 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 platforms; 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, info, and keep watch over; interactive results regarding product improvement businesses and goal fee administration; antecedents and results of finances 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 whilst outputs are tricky to degree.

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Extra resources for Advances in Management Accounting, Volume 14

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SHIELDS constant across levels of other variables. For example, customer satisfaction has additive effects on revenue (Ittner & Larcker, 1998b), meaning that its effect on revenue is not influenced by the value of other variables. In contrast, the effects of some revenue drivers on revenue are interactive; that is, they are conditional on the value of another variable. , number of accounts, number of new accounts) on revenue depends on how they use information technology. Banks that use information technology to increase market share find that volume has a larger effect on their revenue than banks that do not use technology to increase market share (Mistry & Johnston, 2004).

17 This coefficient indicates that, compared to FFS, using capitation for PCPs is associated with an average reduction of 38 hospital days per 1,000 enrollees per year, a decline of 12% compared to FFS. This result confirms the hypothesized effect of capitation from prior research and lays the groundwork for this paper’s analysis of the incremental effect of quality-based incentives on the number of hospital days consumed. , firms that operate HMOs or ‘‘plans’’ in multiple states. , 1994). We also control for national HMO firms because multiple observations from the same national HMO may not be independent.

Other characteristics include level of analysis (customer, product, organization, industry), sign (positive or negative), timing (contemporaneous or lead), and duration (temporal length of effect) (Kennedy, 2003; Luft & Shields, 2003; Hanssens, Parsons, & Schultz, 2001). The remainder of this section describes each of these characteristics of revenue driver–revenue relations that are or should be addressed by accounting research. It also provides a guide to interpreting the analysis, evidence, and models presented later.

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