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| Author: | Pizzini, M.J. |
| Title: | 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 |
| Journal: | Accounting, Organizations and Society
2006 : FEB, VOL. 31:2, p. 179-210 |
| Index terms: | costs financial performance hospital management hospitals USA |
| Language: | eng |
| Abstract: | This paper studies the association between cost-system functionality, managers' beliefs about the relevance and usefulness of cost data, and actual financial performance using a sample of 277 US hospitals. Findings show that managers' evaluations of the relevance and usefulness of cost data are positively correlated with the extent to which systems can provide greater cost detail, better classify costs according to behavior, and report cost information more frequently. |
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