TY  - CHAP
AB  - 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.
VL  - 14
SN  - 978-0-76231-243-6, 978-1-84950-367-9/1474-7871
DO  - 10.1016/S1474-7871(05)14014-3
UR  - https://doi.org/10.1016/S1474-7871(05)14014-3
AU  - Epstein Marc J.
AU  - Lee John Y.
ED  - Marc J. Epstein
ED  - John Y. Lee
PY  - 2005
Y1  - 2005/01/01
TI  - Introduction
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - xvii
EP  - xix
Y2  - 2024/04/20
ER  -