Health care costs in the United States make up a larger proportion of gross domestic product (GDP) than in any other developed country and continue to rise. We examine whether the use of consistent metrics in costing information systems across hospitals provides one avenue to reduce these costs....

We examine the relation between plant-level predictive analytics use and centralization of authority for more than 25,000 manufacturing plants using proprietary US Census data. We focus on headquarters authority over plants through delegation of decision-making and design of performance-based...

This paper provides evidence on the determinants and economic outcomes of updates of accounting systems (AS) over a 24-year time-span in a large sample of U.S. hospitals. We provide evidence that hospitals update their AS in response to three types of pressures: economic pressures, such as...

We investigate how auditor alignment, i.e. parent and subsidiary are audited by auditors from the same audit firm network, affects the quality of the internal information environment of groups and their subsidiaries decision making and performance management processes. We predict that auditor...

We study the effect of senior manager oversight on inventors' productivity. We use changes in travel times between inventors and their employer's headquarters caused by flight time changes as sources of plausibly exogenous variation in manager oversight of inventors. We find that oversight...

This paper aims to advance the use of numerical experiments to investigate issues that surround the design of cost systems. As with laboratory and field experiments, researchers must decide on the independent variables and their levels, the experimental design, and the dependent variables....