Eldenburg, Leslie; Soderstrom, Naomi; Willis, Veronda; … - In: Accounting, Organizations and Society 35 (2010) 2, pp. 222-237
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...