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JOURNAL OF MANAGEMENT POLICY AND PRACTICE

The Impact of Various Accounting Approaches on U.S. Healthcare

Reimbursement Systems: Ethical and Managerial Implications

Author(s): Dena C. Davis, Stanley W. Davis, George Schmelzle

Citation: Dena C. Davis, Stanley W. Davis, George Schmelzle, (2013) "The Impact of Various Accounting Approaches on U.S. Healthcare Reimbursement Systems: Ethical and Managerial Implications," Journal of Management Policy and Practice, Vol. 14, Iss. 4, pp. 123 - 136

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Health care delivery has been impacted over the last sixty years as reimbursement methods evolved from

a cost-center to a profit-center to an investment-center approach. The consequences of these changes

have been viewed by many to be detrimental to the quality of care for the patient and by many lawmakers

to be detrimental to public interest. Exploring the role of accounting for health care costs and the

allocation of scarce resources beginning in the 1950’s through present day, we show these accounting

changes led to resource allocation issues with direct managerial and ethical impacts that were relative to

all stakeholders.