TY - JOUR
T1 - Behavioral changes following the collaborative development of an accounting information system
AU - Eldenburg, Leslie
AU - Soderstrom, Naomi
AU - Willis, Veronda
AU - Wu, Anne
N1 - Funding Information:
Naomi Soderstrom acknowledges support by the German Fulbright Commission and Veronda Willis acknowledges support by the Gerald Hart Doctoral Research Fund at the Leeds School of Business, University of Colorado at Boulder. This paper has benefitted greatly from the comments of the editor and two anonymous reviewers. The comments of workshop participants at University of Arizona, National Chengchi University, University of Maryland, University of Colorado at Boulder, University of California at Riverside, University of Manchester, University of Texas at San Antonio, the 2003 MAS mid-year meeting and the 2003 AAA annual meeting are greatly appreciated. In addition, we thank Ramji Balakrishnan, Lu Chi-Kang, Cristi Gleason, Bjorn Jorgensen, Chun Min, Jim Peters, Steve Rock, Bill Schwartz, and Karen Sedatole for their helpful suggestions.
PY - 2010/2
Y1 - 2010/2
N2 - 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.
AB - 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.
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U2 - 10.1016/j.aos.2009.07.005
DO - 10.1016/j.aos.2009.07.005
M3 - Article
AN - SCOPUS:76849086013
SN - 0361-3682
VL - 35
SP - 222
EP - 237
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
IS - 2
ER -