Managing in a Complex World: Accounting and Governance Choices in Hospitals

References

• Abernethy, M. A. (1996) Physicians and resource management: The role of accounting and non-accounting controls, Financial Accountability & Management, 12(2), pp. 141–156. doi: 10.1111/j.1468-0408.1996.tb00184.x
   Google Scholar
• Abernethy, M. A. and Chua, W. F. (1996) A field study of control system “redesign”: The impact of institutional processes on strategic choice, Contemporary Accounting Research, 13(2), pp. 569–606. doi: 10.1111/j.1911-3846.1996.tb00515.x
   Google Scholar
• Abernethy, M. A. and Stoelwinder, J. U. (1995) The role of professional control in the management of complex organizations, Accounting Organizations and Society, 20(1), pp. 1–17. doi: 10.1016/0361-3682(94)E0017-O
   Web of Science ®Google Scholar
• Abernethy, M. A. and Vagnoni, E. (2004) Power, organization design, and managerial behavior, Accounting, Organizations and Society, 29(3–4), pp. 207–225. doi: 10.1016/S0361-3682(03)00049-7
   Web of Science ®Google Scholar
• Abernethy, M. A., Chua, W. F., Grafton, J. and Mahama, H. (2006) Accounting and control in health care: behavioral, organizational, sociological and critical perspectives, in: C. S. Chapman, A. G. Hopwood and M. D. Shields (Eds) Handbook of Management Accounting Research, Vol. 2, pp. 805–829 (Oxford: Elsevier Science).
   Google Scholar
• Abernethy, M. A., Hung, C. Y. and Van Lent, L. (2012) Status and discretionary bonus payment: Evidence from a large private Chinese hospital, Working paper, Tilburg University.
   Google Scholar
• Aidermark, L.-G. (2001) The meaning of balanced scorecards in the health care organization, Financial Accountability & Management, 17(1), pp. 23–40. doi: 10.1111/1468-0408.00119
   Google Scholar
• Alexander, J. A. and Comfort, M. (2001) Hospitals and health: psychosocial aspects, in: P. B. Baltes and N. Smelser (Eds) International Encyclopedia of the Social and Behavioral Sciences, Vol. 10, pp. 6915–6921 (Oxford: Elsevier Science).
   Google Scholar
• Alexander, J. A. and Lee, S.-Y. D. (2006) Does governance matter? Board configuration and performance in non-for-profit hospitals, Milbank Quarterly, 84(4), pp. 733–758. doi: 10.1111/j.1468-0009.2006.00466.x
   PubMed Web of Science ®Google Scholar
• Alexander, J. A. and Weiner, B. J. (1998) The Adoption of the corporate governance model by nonprofit organizations, Nonprofit Management and Leadership, 8(3), pp. 223–242. doi: 10.1002/nml.8302
   Google Scholar
• Alexander, J. A., Weiner, B. J. and Bogue, R. J. (2001) Changes in the structure, composition and activity of hospital governance boards, 1989–1997: evidence from two national surveys, Milbank Quarterly, 79(2), pp. 253–279. doi: 10.1111/1468-0009.00205
   PubMed Web of Science ®Google Scholar
• Andre, P., Khalil, S. and Magnan, M. (2012) The adoption of deferred share unit plans for outside directors: economic and social determinants, Journal of Management and Governance, 16(1), pp. 81–105. doi: 10.1007/s10997-010-9142-5
   Google Scholar
• Bai, G., Hsu, S. H. and Ranjani, K. (2008) Accounting performance, cost structure, and firmś capacity investment decisions, Working paper, Michigan State University and York University.
   Google Scholar
• Balakrishnan, R., Eldenburg, L., Krishnan, R. and Soderstrom, N. (2010) The influence of institutional constraints on outsourcing, Journal of Accounting Research, 48(4), pp. 767–794.
   Web of Science ®Google Scholar
• Ballou, J. P. and Weisbrod, B. A. (2003) Managerial rewards and the behaviour of for-profit, governmental, and nonprofit organizations: evidence from the hospital industry, Journal of Public Economics, 87(9–10), pp. 1895–1920. doi: 10.1016/S0047-2727(01)00224-9
   Web of Science ®Google Scholar
• Beekun, R. I., Stedham, Y. and Young, G. J. (1998) Board characteristics, managerial controls and corporate strategy, Journal of Management, 24(1), pp. 3–19.
   Web of Science ®Google Scholar
• Bouillon, M. L., Ferrier, G. D., Stuebs, M. T. and West, T. D. (2006) The economic benefit of goal congruence and implications for management control systems, Journal of Accounting and Public Policy, 25(3), pp. 265–298. doi: 10.1016/j.jaccpubpol.2006.03.003
   Google Scholar
• Bradford, G. H., Russel, J. A., Caldwell, A. and Conners, E. J. (1992) Why nonprofits? Hospitals and the future of American health care. A Wake-Up Call for Nonprofit Hospitals in America, Frontiers of Health Service Management, 8(4), pp. 3–32.
   Google Scholar
• Braithwaite, J. (2004) An empirically-based model for clinician-managers’ behavioral routines, Journal of Health Organization and Management, 18(4/5), pp. 240–261. doi: 10.1108/14777260410554269
   PubMedGoogle Scholar
• Brickley, J. A. and Van Horn, R. L. (2002) Managerial incentives in nonprofit organizations: evidence from hospitals, Journal of Law and Economics, 4(1), pp. 227–249. doi: 10.1086/339493
   Web of Science ®Google Scholar
• Brickley, J. A., Van Horn, R. L. and Wedig, G. J. (2003) Board structure and executive compensation in non-profit organizations: Evidence from hospitals, Working paper, University of Rochester.
   Google Scholar
• Brickley, J. A., Van Horn, R. L. and Wedig, G. J. (2004) Board composition and private inurement in nonprofit organizations: Evidence form hospitals, Working paper, University of Rochester.
   Google Scholar
• Brickley, J. A., Van Horn, R. L. and Wedig, G. J. (2010) Board composition and nonprofit conduct: Evidence from hospitals, Journal of Economic Behavior & Organization, 76(2), pp. 196–208. doi: 10.1016/j.jebo.2010.06.008
   Web of Science ®Google Scholar
• Brooks, J. H., Dor, A. and Wong, H. S. (1997) Hospital-insurer bargaining: an empirical investigation of appendectomy pricing, Journal of Health Economics, 16(4), pp. 417–434. doi: 10.1016/S0167-6296(96)00536-X
   PubMed Web of Science ®Google Scholar
• Broyles, R. and Reilly, B. (1998) Physicians, patients, and administrators: a realignment of relationships, Journal of Healthcare Management, 33(1), pp. 5–14.
   Google Scholar
• Burns, L. R. (1990) The transformation of the American hospital: from community institution towards business enterprise, Comparative Social Research, 12, pp. 77–112.
   Google Scholar
• Callaghan, G. and Wistow, G. (2006) Governance and public involvement in the British National Health Service: Understanding difficulties and developments, Social Science & Medicine, 63(9), pp. 2289–2300. doi: 10.1016/j.socscimed.2006.05.023
   PubMed Web of Science ®Google Scholar
• Cardinaels, E. (2009) Governance in non-for-profit hospitals: effects of board members’ remuneration and expertise on CEO compensation, Health Policy, 93(1), pp. 64–75. doi: 10.1016/j.healthpol.2009.07.001
   PubMed Web of Science ®Google Scholar
• Cardinaels, E., Roodhooft, F. and Van Herck, G. (2004) Drivers of cost system development in hospitals: results of a survey, Health Policy, 69(2), pp. 239–252. doi: 10.1016/j.healthpol.2004.04.009
   PubMed Web of Science ®Google Scholar
• Carlin, I. A. and Gervais, S. (2009) Work ethic, employment contracts, and firm value, The Journal of Finance, 64(2), pp. 785–821. doi: 10.1111/j.1540-6261.2009.01449.x
   Web of Science ®Google Scholar
• Chow, C. (2010) Looking back, peeking ahead, Journal of Management Accounting Research, 22(1), pp. 67–72. doi: 10.2308/jmar.2010.22.1.67
   Google Scholar
• Chua, W.-F. and Preston, A. (1994) Worrying about accounting in health care, Accounting, Auditing and Accountability Journal, 7(3), pp. 4–17. doi: 10.1108/09513579410064097
   Google Scholar
• Covaleski, M. A. Dirsmith, M. W. and Samuel, S. (2003) Changes in the institutional environment and the institutions of Governance: extending the contributions of transaction cost economics within the management control literature, Accounting, Organizations and Society, 28(5), pp. 417–441. doi: 10.1016/S0361-3682(02)00061-2
   Web of Science ®Google Scholar
• Dewaelheyns, N., Eeckloo, K., Van Herck, G., Van Hulle, C. and Vleugels, A. (2009) Do non-profit nursing homes seperate governance roles? The impact of size and ownership characteristics, Health Policy, 90(2–3), pp. 188–195. doi: 10.1016/j.healthpol.2008.09.014
   PubMed Web of Science ®Google Scholar
• DiMaggio, P. J. and Powell, W. W. (1983) The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields, American Sociological Review, 48(2), pp. 147–160. doi: 10.2307/2095101
   Web of Science ®Google Scholar
• Ditzel, E., Strach, P. and Pirozek, P. (2006) An inquiry into good hospital governance: A new Zealand-Czech comparison, Health Research Policy and Systems, 4(2).
   PubMedGoogle Scholar
• Drymiotes, G. and Sivaramakrishnan, K. (2012) Board monitoring, consulting, and reward structures, Contemporary Accounting Research, 29(2), pp. 453–486. doi: 10.1111/j.1911-3846.2011.01109.x
   Web of Science ®Google Scholar
• Eden, R., Lay, C. and Maingot, M. (2006) Preliminary findings on ABC-adoption in Canadian hospitals: reasons for low rates of adoption, The Irish Accounting Review, 13(2), pp. 21–34.
   Google Scholar
• Eeckloo, K., Van Herck, G., Van Hulle, C. and Vleugels, A. (2004) From corporate governance to hospital governance: Authority, transparency and accountability of Belgian non-profit hospitals’ board and management, Health Policy, 68(1), pp. 1–15. doi: 10.1016/j.healthpol.2003.07.009
   PubMed Web of Science ®Google Scholar
• Eeckloo, K., Delesie, L. and Vleugels, A. (2007) Where is the pilot? The changing shapes of governance in the European hospital sector, The Journal of the royal society for the promotion of Health, 127(2), pp. 78–86. doi: 10.1177/1466424007075457
   PubMedGoogle Scholar
• Eldenburg, L. (1994) The use of information in total cost management, The Accounting Review, 69(1), pp. 96–121.
   Web of Science ®Google Scholar
• Eldenburg, L. and Kallapur, S. (1997) Changes in hospital service mix and cost allocation in response to changes in Medicare reimbursement schemes, Journal of Accounting and Economics, 2(1), pp. 31–51. doi: 10.1016/S0165-4101(96)00447-8
   Web of Science ®Google Scholar
• Eldenburg, L. and Kallapur, S. (2000) The effects of changes in cost allocation on the assessment of cost containment regulation in hospitals, Journal of Accounting and Public Policy, 19(1), pp. 97–112. doi: 10.1016/S0278-4254(99)00024-1
   Google Scholar
• Eldenburg, L. and Krishnan, R. (2003) Public versus private governance: a study of incentives and operational performance, Journal of Accounting and Economics, 35(3), pp. 377–404. doi: 10.1016/S0165-4101(03)00038-7
   Web of Science ®Google Scholar
• Eldenburg, L. and Krishnan, R. (2007) Management accounting and control in health care: an economics perspective, in: C. S. Chapman, A. G. Hopwood, and M. D. Shields (Eds) Handbook of Management Accounting Research, Vol. 2, pp. 859–883 (Oxford: Elsevier Science).
   Google Scholar
• Eldenburg, L. and Soderstrom, N. (1996) Accounting system management by hospitals operating in a changing regulatory environment, The Accounting Review, 71(1), pp. 23–42.
   Web of Science ®Google Scholar
• Eldenburg, L., Hermalin, B. E., Weisbach, M. S. and Wosinka, M. (2004) Governance, performance objectives and organizational form: evidence from hospitals, Journal of Corporate Finance, 10(4), pp. 527–548. doi: 10.1016/S0929-1199(03)00031-2
   Web of Science ®Google Scholar
• Eldenburg, L., Gaertner, F. and Goodman, T. (2009) The Influence of Profit-Based Compensation on Nonprofit Objectives, Working Paper, The University of Arizona.
   Google Scholar
• Eldenburg, L., Soderstrom, N., Willis, V. and Wu, A. (2010) Behavioral changes following the collaborative development of an accounting information system, Accounting, Organizations and Society, 35(2), pp. 222–237. doi: 10.1016/j.aos.2009.07.005
   Web of Science ®Google Scholar
• Eldenburg, L. G., Gunny, K. A., Hee, K. W. and Soderstrom, N. (2011) Earnings management using real earnings management, The Accounting Review, 86(5), pp. 1605–1630. doi: 10.2308/accr-10095
   Web of Science ®Google Scholar
• Ernst, C. and Szczesny, A. (2008) Capped hospital budgets, risk-influencing activities and financial consequences, Journal of Accounting and Public Policy, 27(1), pp. 28–61. doi: 10.1016/j.jaccpubpol.2007.11.002
   Web of Science ®Google Scholar
• Fama, E. and Jensen, M. (1983a) Separation of ownership and control, Journal of Law and Economics, 26(2), pp. 301–325. doi: 10.1086/467037
   Web of Science ®Google Scholar
• Fama, E. and Jensen, M. (1983b) Agency problems and residual claims, Journal of Law and Economics 26, pp. 327–341.
   Google Scholar
• Fama, E. and Jensen, M. (1985) Organizational forms and investment decisions, Journal of Financial Economics, 14(1), pp. 101–119. doi: 10.1016/0304-405X(85)90045-5
   Web of Science ®Google Scholar
• Feldman, R. and Sloan, F. (1988) Competition among physicians, revisited, Journal of Health Politics, Policy and Law, 13(2), pp. 239–261. doi: 10.1215/03616878-13-2-239
   PubMed Web of Science ®Google Scholar
• Fich, E. M. and White, L. J. (2005) Why do CEOs reciprocally sit on each other's boards?, Journal of Corporate Finance, 11(1), pp. 175–195. doi: 10.1016/j.jcorpfin.2003.06.002
   Web of Science ®Google Scholar
• Fischer, P. and Huddart, S. (2008) Optimal contracting with endogenous social norms, The American Economic Review, 98(4), pp. 1459–1475. doi: 10.1257/aer.98.4.1459
   Web of Science ®Google Scholar
• Foster, G. and Swenson, D. W. (1997) Measuring the success of activity-based cost management and its determinants, Journal of Management Accounting Research, 9, pp. 109–142.
   Google Scholar
• Glouberman, S. and Mintzberg, H. (2001) Management the care of health and the cure of disease. Part I: Differentiation & Part II: Integration, Health Care Management Review, 26(1), pp. 56–84. doi: 10.1097/00004010-200101000-00006
   PubMed Web of Science ®Google Scholar
• Golden, B. R. and Zajac, E. J. (2001) When will boards influence strategy? inclination × power = strategic change, Strategic Management Journal, 22(12), pp. 1087–1111. doi: 10.1002/smj.202
   Web of Science ®Google Scholar
• Gowrisarankan, G. and Town, R. J. (1999) Estimating the quality of care in hospitals using instrument variables, Journal of Health Economics, 18(6), pp. 747–767. doi: 10.1016/S0167-6296(99)00022-3
   PubMed Web of Science ®Google Scholar
• Grafton, G., Abernethy, M., and Lillis, A. (2011) Organisational design choices in response to public sector reforms: a case study of mandated hospital networks, Management Accounting Research, 22, pp. 242–268.
   Google Scholar
• Hansmann, H. B. (1980) The role of nonprofit enterprise, Yale Law Journal, 89(5), pp. 835–901. doi: 10.2307/796089
   Web of Science ®Google Scholar
• Hansmann, H. B. (1996) The Ownership of Enterprise (Cambridge, MA: Belknap Press).
   Google Scholar
• Harris, J. E. (1977) The internal organization of hospitals. Some economic implications, Bell Journal of Economics, 8(2), pp. 467–482. doi: 10.2307/3003297
   Google Scholar
• Helmchen, L. A. and Lo Sasso, A. T. (2010) How sensitive is physician performance to alternative compensation schedules. Evidence from a large network of primary care clinics, Health Economics, 19(11), pp. 1300–1317. doi: 10.1002/hec.1551
   PubMed Web of Science ®Google Scholar
• Hill, N. T. (2000) Adoptions of costing systems in US hospitals: An event history analysis 1980–1990, Journal of Accounting and Public Policy, 19(1), pp. 41–71. doi: 10.1016/S0278-4254(99)00013-7
   Google Scholar
• Ho, K. (2009) Insurer-provider networks in the medical care market, American Economic Review, 99(1), pp. 393–430. doi: 10.1257/aer.99.1.393
   PubMed Web of Science ®Google Scholar
• Hsu, S. H. (2011) Cost information and pricing: empirical evidence, Contemporary Accounting Research, 28(2), pp. 554–579. doi: 10.1111/j.1911-3846.2010.01051.x
   Web of Science ®Google Scholar
• Hsu, S. H. and Qu, S. Q. (2012) Strategic Cost Management and institutional changes in hospitals, European Accounting Review, 21(3), pp. 499–531.
   Web of Science ®Google Scholar
• Jacobs, K., Marcon, G. and Witt, D. (2004) Cost and performance information for doctors: an internal comparison, Management Accounting Research, 15(3), pp. 337–354. doi: 10.1016/j.mar.2004.03.005
   Google Scholar
• Jegers, M. (1996) Budgeting and cost accounting in European intensive care units: a note, Financial Accountability & Management, 12(4), pp. 323–334. doi: 10.1111/j.1468-0408.1996.tb00240.x
   Google Scholar
• Jiang, H. J., Lockee, C., Bass, K., Fraser, F. and Norwood, E. P. (2009) Board oversight of quality: Any difference in process of care and mortality, Journal of Health Care Management, 54(1), pp. 15–30.
   PubMed Web of Science ®Google Scholar
• Kane, N. M., Clark, J. R. and Riverson, H. L. (2009) The internal processes and behavioral dynamics of hospital board: An exploration of differences between high and low performing hospitals, Health Care Management Review, 34(1), pp. 80–91. doi: 10.1097/01.HMR.0000342980.30049.4b
   PubMedGoogle Scholar
• Keeler, E. B., Melnick, G. and Zwanziger, J. (1999) The changing effects of competition on non-profit and for-profit hospital pricing behavior, Journal of Health Economics, 18(1), pp. 69–86. doi: 10.1016/S0167-6296(98)00036-8
   PubMed Web of Science ®Google Scholar
• Kralewski, J. E., Feldman, R., Dowd, B. and Shapiro, J. (1991) Strategies employed by HMOs to achieve hospital discounts: a case study of seven HMOs, Health Care Management Review, 16(1), pp. 9–16.
   PubMedGoogle Scholar
• Krishnan, R. (2005) Effects of changes in the regulatory structure and competition on firms’ accounting systems, The Accounting Review, 80(1), pp. 269–287. doi: 10.2308/accr.2005.80.1.269
   Web of Science ®Google Scholar
• Krumwiede, K. (1998) The implementation stages of activity-based costing and the impact of contextual and organizational factors, Journal of Management Accounting Research, 10, pp. 239–277.
   Google Scholar
• Kurunmäki, L. (2004) A hybrid profession – the acquisition of management accounting expertise by medical professionals, Accounting, Organizations and Society, 29(3–4), pp. 327–347. doi: 10.1016/S0361-3682(02)00069-7
   Web of Science ®Google Scholar
• Lambert, R. A. and Larcker, D. F. (1995) The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators, Journal of Accounting and Public Policy, 14(1), pp. 1–31. doi: 10.1016/0278-4254(94)00022-S
   Web of Science ®Google Scholar
• Landrum, L. B. and Baker, S. L. (2004) Managing complex systems: performance management in public health, Journal of Public Health Management Practice, 10(1), pp. 13–18. doi: 10.1097/00124784-200401000-00003
   PubMedGoogle Scholar
• Lapsley, I. and Wright, E. (2004) The diffusion of management accounting innovations in the public sector: a research agenda, Management Accounting Research, 15(3), pp. 355–374. doi: 10.1016/j.mar.2003.12.007
   Google Scholar
• Larcker, D. F., Richardson, S. A. and Tuna, I. (2007) Corporate governance, accounting outcomes, and organizational performance, The Accounting Review, 82(4), pp. 963–1108. doi: 10.2308/accr.2007.82.4.963
   Web of Science ®Google Scholar
• Lehtonen, T. (2007) DRG-based prospective pricing and case-mix accounting – exploring the mechanisms of successful implementation, Management Accounting Research, 18(3), pp. 367–395. doi: 10.1016/j.mar.2006.12.002
   Google Scholar
• Leone, A. (2002) The relation between efficient risk sharing arrangements and firm characteristics: Evidence from the management care industry, Journal of Management Accounting Research, 14, pp. 99–117. doi: 10.2308/jmar.2002.14.1.99
   Google Scholar
• Leone, A. and Van Horn, R. (2005) How do nonprofit hospitals manage earnings?, Journal of Health Economics, 24(4), pp. 815–837. doi: 10.1016/j.jhealeco.2005.01.006
   PubMed Web of Science ®Google Scholar
• Lowe, A. (2000) Accounting in health care: some evidence on the impact of case mix systems, British Accounting Review, 32(2), pp. 189–211. doi: 10.1006/bare.2000.0131
   Google Scholar
• Ludwig, M., van Merode, F. and Groot, W. (2010) Principal agent relationships and the efficiency of hospitals, European Journal of Health Economics, 11(3), pp. 291–304. doi: 10.1007/s10198-009-0176-z
   PubMed Web of Science ®Google Scholar
• Mathauer, I. and Wittenbecher, F. (2012) DRG-based payment systems in low- and middle-income countries: implementation experiences and challenges, World Health Organization Discussion Paper, HSS/HSF/DP.E.10.2.
   Google Scholar
• McDonagh, K. J. (2006) Hospital governing boards: a study of their effectiveness in relation to organizational performance, Journal of Healthcare Management, 51(6), pp. 377–391.
   PubMed Web of Science ®Google Scholar
• Melnick, G. A., Zwanziger, J., Bamezai, A. and Pattison, R. (1992) The changing effects of competition on non-profit and forprofit hospital pricing behavior, Journal of Health Economics, 18(1), pp. 69–86.
   Google Scholar
• Menke, T. (1990) Impacts of PPS on medicare part B expenditures and utilization for hospital episodes of care, Inquiry, 27(2), pp. 114–126.
   PubMed Web of Science ®Google Scholar
• Meyer, J. W. and Rowan, B. (1977) Institutionalized organizations: formal structure as myth and ceremony, The American Journal of Sociology, 83(2), pp. 340–363. doi: 10.1086/226550
   Web of Science ®Google Scholar
• Meyer, J. W. and Scott, W. R. (1983) Organizational Environments: Ritual and Rationality (Beverly Hills: Sage).
   Google Scholar
• Mintzberg, H. (1997) Towards healthier hospitals, Health Care Management Review, 22(4), pp. 9–18. doi: 10.1097/00004010-199710000-00005
   PubMed Web of Science ®Google Scholar
• Molinari, C., Morlock, L., Alexander, J. A. and Lyles, C. A. (1993) Hospital board effectiveness: relationships between governing board composition and hospital financial viability, Health Service Research, 28(3), pp. 357–377.
   Web of Science ®Google Scholar
• Molinari, C., Hendryx, M. and Goodstein, J. (1997) The effects of CEO-board relations on hospital performance, Health Care Management Review, 22(3), pp. 7–15.
   PubMed Web of Science ®Google Scholar
• Mutter, R. L., Wong, H. S. and Goldfarb, M. G. (2008) The effects of hospital competition on inpatient quality of care, Inquiry, 45(3), pp. 263–279. doi: 10.5034/inquiryjrnl_45.03.263
   PubMed Web of Science ®Google Scholar
• Nadler, D. A. (2004) Building better boards, Harvard Business Review, 82(5), pp. 102–111.
   PubMed Web of Science ®Google Scholar
• Naranjo-Gil, D. and Hartmann, F. (2007a) How CEOs use management information systems for strategy implementation in hospitals, Health Policy, 81(1), pp. 29–41. doi: 10.1016/j.healthpol.2006.05.009
   PubMed Web of Science ®Google Scholar
• Naranjo-Gil, D. and Hartmann, F. (2007b) Management accounting systems, top management team heterogeneity and strategic change, Accounting, Organizations and Society, 32(7–8), pp. 735–756. doi: 10.1016/j.aos.2006.08.003
   Web of Science ®Google Scholar
• North, D. (1990) Institutions, Institutional Change, and Economic Performance (Cambridge: Cambridge University Press).
   Google Scholar
• OECD Health Profile. (2012) Available at http://www.oecd-berlin.de/charts/health/health-spending-gdp?cr=oecd&lg=en
   Google Scholar
• Oliver, C. (1991) Strategic responses to institutional processes, Academy of Management Review, 16(1), pp. 145–179.
   Google Scholar
• Orlikoff, J. E. (2005) Building better boards in the new era of accountability, Frontiers of Health Services Management, 21(3), pp. 3–12.
   PubMedGoogle Scholar
• Pettersen, I. J. (2001) Implementing management accounting reforms in the public sector: The difficult journey from intentions to effects, The European Accounting Review, 10(3), pp. 561–581.
   Google Scholar
• Pfeffer, J. (1981) Power in Organizations (Boston, MA: Pitman).
   Google Scholar
• Pizzini, M. J. (2006) 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, Accounting, Organization, and Society, 31(2), pp. 179–210. doi: 10.1016/j.aos.2004.11.001
   Web of Science ®Google Scholar
• Powers, T. L. and Bendall, D. (2003) Improving health outcomes through patient empowerment, Journal of Hospital Marketing and Public Relations, 15(1), pp. 45–59. doi: 10.1300/J375v15n01_05
   PubMedGoogle Scholar
• Preyra, C. and Pink, G. (2001) Balancing incentives in the compensation contracts of nonprofit hospital CEOs, Journal of Health Economics, 20(4), pp. 509–525. doi: 10.1016/S0167-6296(01)00077-7
   PubMed Web of Science ®Google Scholar
• Prybill, L. D. (2006) Nursing involvement in hospital governance, Journal of Nursing Care Quality, 22(1), pp. 1–5. doi: 10.1097/00001786-200701000-00001
   Google Scholar
• Robinson, J. C. (2001) Organizational economics and health care markets, Health Service Research, 36(1), pp. 177–178.
   PubMed Web of Science ®Google Scholar
• Roland, M. (2004) Linking physicians’ pay to the quality of care-a major experiment in the United Kingdom, New England Journal of Medicine, 351(14), pp. 1448–1454. doi: 10.1056/NEJMhpr041294
   PubMed Web of Science ®Google Scholar
• Ruef, M. and Scott, W. R. (1998) A multidimensional model of organizational legitimacy: hospital survival in changing institutional environment, Administrative Science Quarterly, 43(4), pp. 877–904. doi: 10.2307/2393619
   Web of Science ®Google Scholar
• Ryan, A. (2009) Effects of the premier hospital quality incentive demonstration on medicare patient mortality and cost, Health Services Research, 44(3), pp. 821–842. doi: 10.1111/j.1475-6773.2009.00956.x
   PubMed Web of Science ®Google Scholar
• Saleh, S. S., Vaughn, T., Rohrer, J. E. and Linden, T. (2002) The effect of governing board composition on rural hospitals’ involvement in provider-sponsored managed care organizations, Journal of Health Care Management, 47(5), pp. 321–333.
   PubMedGoogle Scholar
• Scapens, R. W. and Roberts, J. (1993) Accounting and control: a case study of resistance to accounting change, Management Accounting Research, 4(1), pp. 1–32. doi: 10.1006/mare.1993.1001
   Google Scholar
• Scholten, G. R. M. and van der Grinten, T. (2005) The integration of medical specialists in hospitals. Dutch hospitals and medical specialists on the road to joint regulation, Health Policy, 72(2), pp. 165–173. doi: 10.1016/j.healthpol.2004.07.002
   PubMed Web of Science ®Google Scholar
• Scott, W. R. (2001) Institutions and Organizations, 2nd ed. (Thousand Oaks, CA: Sage).
   Google Scholar
• Shields, M. (1995) An empirical analysis of firms’ implementation experiences with activity-based costing, Journal of Management Accounting Research, 7, pp. 148–167.
   Google Scholar
• Shleifer, A. and Vishny, R. W. (1997) A survey of corporate governance, Journal of Finance, 52(2), pp. 737–783. doi: 10.1111/j.1540-6261.1997.tb04820.x
   Web of Science ®Google Scholar
• Sliwka, D. (2007) Trust as a signal of a social norm and the hidden costs of incentive schemes, American Economic Review, 97(3), pp. 999–1012. doi: 10.1257/aer.97.3.999
   Web of Science ®Google Scholar
• Soderstrom, N. (1993) Hospital behavior under Medicare incentives, Journal of Accounting and Public Policy, 12(2), pp. 155–186.
   Google Scholar
• Soderstrom, N., Eldenburg, L. and Ernst, C. (2006) Investigating accounting issues and incentives in a DRG-setting, Betriebswirtschaftliche Forschung und Praxis (Business Research and Practice), 58(6), pp. 618–636.
   Web of Science ®Google Scholar
• Sorensen, A. T. (2003) Insurer-hospital bargaining: negotiated discounts in post-deregulation Connecticut, Journal of Industrial Economics, 51(4), pp. 469–490. doi: 10.1111/j.0022-1821.2003.00211.x
   Web of Science ®Google Scholar
• Totten, M. K. and Orlikoff, J. E. (2006) Governance at the crossroads, Health Care Executive, 21(1), pp. 49–51.
   PubMedGoogle Scholar
• Trihn, H. Q., Begun, J. W. and Luke, R. D. (2008) Hospital service duplication: evidence on the medical arms race, Health Care Management Review, 33(3), pp. 192–202. doi: 10.1097/01.HMR.0000324903.19272.0c
   PubMedGoogle Scholar
• Tritter Quetzal, J. and McCallum, A. (2006) The snakes and the ladders of user involvement: moving beyond Arnstein, Health Policy, 76(2), pp. 156–168. doi: 10.1016/j.healthpol.2005.05.008
   PubMed Web of Science ®Google Scholar
• Vermeer, T. E., Raghunandan, K. and Forgione, D. A. (2006) The composition of nonprofit audit committees, Accounting Horizons, 20(1), pp. 75–90. doi: 10.2308/acch.2006.20.1.75
   Google Scholar
• Westphal, J. D. Gulati, R. and Shortell, S. M. (1997) Customization of Conformity? An institutional and network perspective on the content and consequences of TQM adoption, Administrative Science Quarterly, 42(2), pp. 366–394. doi: 10.2307/2393924
   Web of Science ®Google Scholar
• Winblad, U. (2008) Do Physicians care about patient choice?, Social Science & Medicine, 67(10), pp. 1502–1511. doi: 10.1016/j.socscimed.2008.07.016
   PubMed Web of Science ®Google Scholar
• Wood, K. and Matthews, G. (1997) Overcoming the physician group-hospital culture gap, Healthcare Financial Management, 51(3), pp. 69–70.
   PubMedGoogle Scholar
• Wu, V. Y. (2009) Management care's price bargaining with hospitals, Journal of Health Economics, 28(2), pp. 350–360. doi: 10.1016/j.jhealeco.2008.11.001
   PubMed Web of Science ®Google Scholar
• Young, G., Beekun, R. I. and Ginn, G. O. (1992) Governance board structure, Business strategy, and performance of acute care hospitals: a contingency perspective, Health Service Research, 27(4), pp. 543–564.
   PubMed Web of Science ®Google Scholar
• Young, G., Stedham, Y. and Beekun, R. I. (2000) Boards of directors and the adoption of a CEO performance evaluation process: agency – and institutional – theory perspectives, Journal of Management Studies, 37(2), pp. 277–295. doi: 10.1111/1467-6486.00181
   Web of Science ®Google Scholar
• Zwanziger, J. and Melnick, G. A. (1988) The effects of hospital competition and medicare PPS program on hospital cost behavior in California, Journal of Health Economics, 7(4), pp. 301–320. doi: 10.1016/0167-6296(88)90018-5
   PubMed Web of Science ®Google Scholar