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| Author: | Eldenburg, L. (et al.) |
| Title: | Behavioral changes following the collaborative development of an accounting information system |
| Journal: | Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 222-237 |
| Index terms: | accounting information systems activity-based costing health service behavioural science hospitals Taiwan Asia |
| Language: | eng |
| Abstract: | This study explores physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. Based on analyzing of changes in resource utilization for treatment of cataract patients, there are changes found in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. There is also found preliminary evidence of improvement in financial performance. |
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