The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation...

Purpose – This study aims to investigate the effects of perceived tangible and intangible resource inequity and the moderating effect of long‐term orientation on future collaboration. Design/methodology/approach – Outcome and moderating measures were developed using structural equation...