The Accounting Review Vol. 69 No. 1 1994
The Use of Information in Total Cost Management.
Abstract
Examines the effects of providing cost reports in a complex professional environment like Medicare which is characterized by implicit contracts. Details of the institutional environment; Linkage between incentives to contain costs and the type of accounting information provided; Linkage between behavior of medical professionals and cost accounting information reporting.
- DOI
- 10.2308/tar-9410256362
- Volume
- 69
- Issue
- 1
- Pages
- 96-121
- Language
- en
- Sources
- openalex crossref