Institutional Drivers of Reporting Decisions in Nonprofit Hospitals
Institutional Drivers of Reporting Decisions in Nonprofit Hospitals
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非营利医院报告决策的制度驱动因素
DOI：
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发表时间：
2011
期刊：
影响因子：
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通讯作者：
Michelle H. Yetman
中科院分区：
文献类型：
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作者：
Ranjani Krishnan;Michelle H. Yetman
我们研究了规范性和监管性制度因素对非营利性医院在公开报告中的成本转移的影响。我们探讨了利益相关者施加的规范性约束，他们更喜欢非营利性医院将其资源分配给与患者相关的项目服务，影响非营利性医院将成本转移到项目服务并远离行政和筹款类别的程度，从而显得更有效率。我们还探讨了监管因素，如监督，影响成本转移行为。结果表明，非营利性医院面临更高的规范压力，以证明效率转移成本在更大程度上，和医院面临更高的监管监督转移成本在较小程度上。与先前的研究一致，我们还发现，获得更高捐赠收入的医院在更大程度上转移了成本。研究结果显示，除了经济因素外，制度因素也会影响非营利医院的成本移转行为。
We examine the influence of normative and regulative institutional factors on cost shifting by nonprofit hospitals in their publicly reported statements. We explore whether normative constraints imposed by stakeholders, who prefer that nonprofit hospitals allocate their resources toward patient-related program services, influence the extent to which nonprofit hospitals shift costs towards program services and away from administrative and fundraising categories, thereby appearing more efficient. We also explore whether regulative factors, such as oversight, influence cost shifting behaviors. Results indicate that nonprofit hospitals facing higher normative pressures to demonstrate efficiency shift costs to a greater extent, and hospitals facing higher regulatory oversight shift costs to a lesser extent. Consistent with prior research, we also find that hospitals that obtain higher donations revenue shift costs to a greater extent. Our results show that, in addition to economic factors documented by prior literature, institutional factors also influence nonprofit hospitals’ cost shifting behaviors.
DOI：
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发表时间：
2000
期刊：
Inquiry : a journal of medical care organization, provision and financing
影响因子：
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作者：
Bazzoli,GJ;Chan,B;Shortell,SM;D'Aunno,T
通讯作者：
D'Aunno,T