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題名 Behavioral Changes Following the Collaborative Development of an Accounting Information System
作者 吳安妮
Eldenburg, Leslie ; Soderstrom, Naomi ; Willis, Veronda ; Wu, Anne
貢獻者 會計系
日期 2010.02
上傳時間 18-Feb-2014 14:21:57 (UTC+8)
摘要 This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. We also find preliminary evidence of improvement in financial performance. We contribute to research investigating the influence of user participation on accounting system success, ABC system success, and hospital accounting information systems.
關聯 Accounting, Organizations and Society, 35(2), 222-237
資料類型 article
DOI http://dx.doi.org/10.1016/j.aos.2009.07.005
dc.contributor 會計系en_US
dc.creator (作者) 吳安妮zh_TW
dc.creator (作者) Eldenburg, Leslie ; Soderstrom, Naomi ; Willis, Veronda ; Wu, Anne-
dc.date (日期) 2010.02en_US
dc.date.accessioned 18-Feb-2014 14:21:57 (UTC+8)-
dc.date.available 18-Feb-2014 14:21:57 (UTC+8)-
dc.date.issued (上傳時間) 18-Feb-2014 14:21:57 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/63936-
dc.description.abstract (摘要) This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. We also find preliminary evidence of improvement in financial performance. We contribute to research investigating the influence of user participation on accounting system success, ABC system success, and hospital accounting information systems.-
dc.format.extent 253641 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) Accounting, Organizations and Society, 35(2), 222-237en_US
dc.title (題名) Behavioral Changes Following the Collaborative Development of an Accounting Information Systemen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/j.aos.2009.07.005-
dc.doi.uri (DOI) http://dx.doi.org/10.1016/j.aos.2009.07.005-