Investigating accounting issues and incentives in a DRG-setting

Naomi Soderstrom, Leslie Eldenburg, Christian Ernst

Research output: Contribution to journalReview articlepeer-review

5 Scopus citations


This article describes U. S. accounting research inspired by the U. S. Medicare system's adoption of a DRG based prospective reimbursement system (PPS) in 1983. This paper describes research questions and insights gained from studying the PPS implementation. Each topic is followed by a brief synopsis of its potential relevance for the German DRG-system, as well as some suggestions for further research.

Original languageEnglish (US)
Pages (from-to)618-636
Number of pages19
JournalBetriebswirtschaftliche Forschung und Praxis
Issue number6
StatePublished - 2006
Externally publishedYes

ASJC Scopus subject areas

  • Business and International Management
  • General Business, Management and Accounting
  • Economics and Econometrics


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