Introduction
Advances in Management Accounting
ISBN: 978-0-76231-243-6, eISBN: 978-1-84950-367-9
Publication date: 10 December 2005
Abstract
This volume of Advances in Management Accounting (AIMA) begins with a paper by Evans, Leone, and Nagarajan on non-financial performance measures, or quality-based incentives, in particular, in the healthcare industry. This study examines the economic consequences of non-financial measures of performance in contracts between Health Maintenance Organizations (HMOs) and primary care physicians (PCPs). The authors examine how quality provisions in HMO–PCP contracts affect utilization (patient length of stay in the hospital), patient satisfaction, and HMO costs. In the second paper, Shields and Shields review the research on revenue drivers by reference to five revenue-driver models in the accounting literature. The revenue drivers identified by quantitative empirical research are located in a revenue-driver model based on their levels of analysis (customer, product, organization, and industry) and other characteristics of a revenue driver–revenue relation.
Citation
Epstein, M.J. and Lee, J.Y. (2005), "Introduction", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. xvii-xix. https://doi.org/10.1016/S1474-7871(05)14014-3
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited