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This paper aims to analyze the medical uniform wearers’ needs by surveying the current medical uniform sizing system and issues, and to evaluate fit satisfaction level of medical uniform wear by gender with scrub shirts, pants and coats.

Research was conducted using a quantitative questionnaire, and the respondents’ data results were analyzed using SPSS.

The distinguished difference from the medical uniform and daily wear was that the medical garments’ sizing system had only alphabet sizing options, and the wearing ease was larger than that of daily wear. Fabric preferences included the combination of “stretch fabrics + non-stretch fabrics”. All male respondents’ satisfaction levels were reported higher than those of female respondents. Respondents were the least satisfied with the pants, followed by the shirts, and the coat in that order. As the current medical uniform has been developed based on the male figure, there were significant needs overall for improving the fit of the female medical uniform.

The study quantified fit satisfaction levels to suggest specific improvements that should be made to the design and fit of the female pants along with the coat using new comfortable textiles to achieve better performance for all medical staff.

This research specifically evaluated fit satisfaction levels of the medical uniform provided by hospital institutions in Ohio, attempting to suggest improvements for future medical uniform and design development to increase overall fit satisfaction.

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non‐change) in the hospitals’ financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.

At the end of the case discussion, students would be able to: design key account selection criteria for the organization’s vast clients; analyse the application of key account management (KAM) strategies in a business-to-business (B2B) segment for revenue growth for a medium-scale enterprise; recognize the significance of KAM in a B2B space for a scale enterprise; and assess the proficiency of Univ Manufacturers (UM) for KAM in addressing the existing challenges and managing business growth.

Tarun, the proprietor of UM, has recently received two big orders, one from Ram Enterprise, a long-standing client since 2011 of INR 2m (10% profit margin) and another order from a new client based in Chennai, a growing pharmaceutical products company, of order size of INR 2.3m (15% profit margin). Both the orders were required to be completed within 15 days. The new client with higher value and better returns could help UM enter the south India market, whereas business from the existing client was also profitable. Despite both orders being necessary for business survival and expansion, fulfilling them on schedule posed a huge challenge. Tarun wanted to fulfil both orders. He knew similar situations might arise in future. He advocated prioritizing customers, which made him contemplate KAM. On what basis he should categorize his customers was a big question. Tarun felt that it was time for UM to strategize relationship management with his customers. He wanted to optimize the partnerships. Tarun knew he wanted to introduce KAM, but was firm-level internal capabilities were enough for key account execution. What would be the feasible outcomes if KAM is applied at UM? What must he do to prevent such situations in the future?

This case can be used in B2B marketing and sales management courses. The dilemma can be explained as part of a marketing course for postgraduate and executive programs.

Teaching notes are available for educators only.

CSS 8: Marketing.

This paper aims to determine whether the rank order of hospitals changes when their central line‐associated bloodstream infection (CLABSI) rate is computed using a traditional proxy measure for the denominator (number of patients with one or more catheter in place) versus using the actual number of catheters or catheter‐lumens.

The authors conducted a statewide voluntary one‐day prevalence survey among all hospitals participating in Washington State's mandatory public reporting program. Hospitals counted the number of catheters and catheter‐lumens as well as patients with catheters. Counts of patients with one or more catheter in place, of catheters, and of catheter‐lumens were extracted from each hospital's completed survey form and transformed into a ratio. Three CLABSI incidence density rates were computed for each hospital by scaling their annual CLABSI rate in the previous calendar year by the ratio of patients to catheters to catheter‐lumens. Influence of these three different denominators on rank order of the hospitals was assessed by scaling the corresponding Centers for Disease Control and Prevention's National Healthcare Safety Network incidence density rates for each participating hospital and examining position shifts with the Wilcoxon signed rank test.

Statistically significant but only modest shifts in position became evident, which did not correlate with service complexity characteristics of the hospitals affected.

Others have shown that the CLABSI incidence density rate in a single hospital is significantly affected by switching from a traditional proxy measure denominator to a more meaningful denominator. This is the first report on whether all hospitals' rates would be affected in a uniform or a non‐uniform manner if a different denominator were to be selected by mandatory public reporting programs.

This study aims to evaluate the effects produced by a strategy aimed at neutralising one of the “disturbance factors” that may impede the focalisation on “real (in)efficiency” in relative efficiency assessments within the health‐care sector: the exclusion of indirect costs from these comparative analyses.

The empirical analysis is based on the statistical elaboration of data from a sample group of hospital sub‐units within Italian health‐care trusts. The analysis isolates the effect on efficiency indicator variability (dependent variable) of excluding indirect costs (independent variable).

The analysis conducted has uncovered the likely manipulation of indirect costs to create the impression of having achieved approximately average levels of efficiency performance. The case analysed in this study shows how a defensive orientation in public organizations may arise even without the application of some form of compulsory benchmarking.

The results observed highlight how the exclusion of indirect costs – potentially allocated to attain cross‐subsidization among cost objects – may help to uncover actual cases of (in)efficiency and thus aid in identifying “true” best practices.

Literature has presented a variety of strategies aimed at neutralising some of the “disturbance factors” that impede the focalisation on “real (in)efficiency” in inter‐trust efficiency comparisons. However, until now no studies have supplied evidence of the efficacy of the strategies in question in isolating “real (in)efficiency”.

Child patients may feel nervous and stressful during hospitalization, due to dealing with strangers and the rehabilitation environment. A relaxed atmosphere can reduce stress and fear indeed.

This study was carried out to determine its psychological and physical needs of the child patients, their parents and the paediatricians in designing the collection of the paediatiricans’ uni-sex clothes for hospital wear. A preliminary study was carried out with 61 child patients, 113 child patients’ parents and 24 paediatricins on the existing hospital gown and the ideal one.

The results of the preliminary survey showed that identification of paediatricians and childfriendly styles should be highlighted. Therefore, traditional styles, causal hospital styles and causal street styles were then developed. A hospital trial was also made in order to gain direct feedback during the interview in the hospital. The result of preliminary survey was generally accepted. Some design features needed to be changed; such as the length of uniform, colour co-ordination and types of pocket.

The collection for the paediatrician has been finalized by the second survey. 50 child patients, 50 patients’ parents and 20 paediatricians were interviewed again as in the primary survey. And the results indicated that they have different needs for the psychological preferences in style design. For the child patients, they gave emphasis on the aesthetic value; parents preferred the identifications of paediatricians and a traditional image; and, the paediatricians preferred the function of design and the traditional image.

The study applies the principles behind the SERVQUAL model and uses Donabedian’s framework to compare and contrast Malta’s public and private hospital care service quality. Through the identification of 16 service quality indicators and the use of a Likert‐type scale, two questionnaires were developed. The first questionnaire measured patient pre‐admission expectations for public and private hospital service quality (in respect of one another). It also determined the weighted importance given to the different service quality indicators. The second questionnaire measured patient perceptions of provided service quality. Results showed that private hospitals are expected to offer a higher quality service, particularly in the “hotel services”, but it was the public sector that was exceeding its patients’ expectations by the wider margin. A number of implications for public and private hospital management and policy makers were identified.

It is typical of public real estate benchmarking reports to show only highly aggregated benchmarks based on buildings’ floor areas. They hardly provide disaggregated benchmarks for usage clusters. The aim of this study is to show the caveats from highly aggregated benchmarking without consideration of cluster-specific characteristics.

Based on the parameters of the German facility management association 812 standards, cleaning costs and costs for the surfaces of seven hospitals have been collected and allocated to specific room clusters. Using these basic data, a calculation and simulation conducted with the aim of simulating facilities that are comparable in the sum of costs yet feature varying sub-clusters as cost drivers. In particular, during this simulation, area ratios were varied randomly and the average cleaning costs per cluster were held constant for all hospitals. Therefore, the costs per square meter in the clusters of all simulated hospitals are identical and the full costs only depend on the area ratios.

The simulation shows that highly aggregated cleaning costs lead to large spans, and thus, to misinterpretations in the field of action. In the case, the aggregate benchmark ranges from 40.6 to 66.5 EUR/m², although, for all hospitals the same costs per square meter had been used. Thus, the bias results only from varying the share of area across the clusters. This finding is caused by a well-known statistical problem: the Simpson’s paradoxon, which currently receives little attention in real estate benchmarking.

The results show, that the regular benchmarking with high aggregated data, often used in practice, cannot be recommended. The author consider using a detailed benchmarking as meaningful and purposeful. To be able to make a detailed benchmarking, it is essential to identify and collect the influencing factors. Only if all important factors, in this case, the clusters will be regarded in the benchmarking, a reasonable benchmarking and useful interpretation can be given. Using a simple benchmarking to get a rough overview is refused steadfastly.

The study highlights that a comparison with public benchmarking reports (operation costs) must be taken with great caution. The author has quantified the bias from the aggregated benchmarking and have shown, that the Simpson’s paradox fully explains the consequences.

The purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting and control systems as well as the underlying management agenda.

From interviews with management accountants and their associates in five public hospitals, the paper illustrates how a change in new public management (NPM)‐related managerial agendas interacts with how the management accountants perceive their professional roles.

It is argued that the focus of the NPM agenda in Finnish public health care has shifted from a “down grid agenda”, emphasising private sector accounting and control methods, to a “down group agenda” that emphasises accountability, visibility and comparability. This change in agendas has materialised in the implementation of the diagnosis‐related groups (DRG) system, and the resultant abandoning of activity‐based costing (ABC) systems. Health care management accountants who rely on private sector ideals for constructing their occupational identity may resist the implementation of DRG if they interpret it as a shift in managerial discourse.

The paper links two different and sometimes contradictory agendas within the NPM framework with the occupational identity of management accountants. The observed reaction to the shifting agendas has implications for understanding why some accounting systems carry more appeal than others.

This paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting and clinical medicine in Britain between the late 1960s and the early 2000s.

The paper draws on an analysis of professional journals, government reports and other documentary sources relating to accounting and medical developments. It is informed by Abbott's sociology of professions and Eyal's sociology of expertise.

The paper shows that not only accountants but also elements within the medical profession sought to make the practice of medicine more visible, calculable and standardized, and that accounting and medical attempts to make medicine calculable interacted in a mutually reinforcing manner. Consequently, it argues that a movement towards clinical forms of quantification within the medical profession made it more open to economic calculation, which underpinned hospital accounting reforms and the accountingization, colonization or hybridization of health services.

The paper demonstrates that a fuller understanding of the relationship between accounting and public sector professions can be developed if we examine their mutual interactions rather than restricting ourselves to analyzing accounting's effects on public sector professions. The paper moreover illustrates instances of intraprofessional conflict and inter-professional cooperation, and draws on the sociology of expertise to suggests that while hospital accounting reforms have curbed the power of medical professionals, they have also enhanced the power of clinical expertise.