A call for papers: accounting issues in health care

Article Abstract:

Accounting research has not paid sufficient attention to heath care as a public policy issue. Given the intensifying debate over health care reform, there is a need for accounting researchers to participate more actively in discussions. The Journal of Accounting and Public Policy intends to stimulate such discussions by publishing a special issue that is devoted to accounting issues relevant to the health care debate. Suggested topics for discussion are offered to those who would like to contribute to the special issue.

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Accounting issues in health care

Article Abstract:

Issues concerning the provision and cost of managed-care health programs in the US are discussed. The economic implications of a trend towards greater reliance on such plans are explored and areas for further useful research by economists are highlighted.

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Cost efficiency and financial flexibility in institutions of high education

Article Abstract:

The authors show that restricting donations to colleges and universities may reduce their financial efficiency. Line-item budgeting may also reduce efficiency.

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