{"id":"https://openalex.org/W2002160887","doi":"https://doi.org/10.1016/s0165-4101(96)00447-8","title":"Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes","display_name":"Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes","publication_year":1997,"publication_date":"1997-05-01","ids":{"openalex":"https://openalex.org/W2002160887","doi":"https://doi.org/10.1016/s0165-4101(96)00447-8","mag":"2002160887"},"language":"en","primary_location":{"id":"doi:10.1016/s0165-4101(96)00447-8","doi":"https://doi.org/10.1016/s0165-4101(96)00447-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0165-4101(96)00447-8","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071890021","display_name":"Leslie G. Eldenburg","orcid":"https://orcid.org/0000-0002-6091-3106","observed_orcids":["https://orcid.org/0000-0002-6091-3106"]},"institutions":[{"id":"https://openalex.org/I138006243","display_name":"University of Arizona","ror":"https://ror.org/03m2x1q45","country_code":"US","type":"education","lineage":["https://openalex.org/I138006243"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Leslie Eldenburg","raw_affiliation_strings":["Department of Accounting, University of Arizona, Tucson, Arizona 85721, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Arizona, Tucson, Arizona 85721, USA","institution_ids":["https://openalex.org/I138006243"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062251916","display_name":"Sanjay Kallapur","orcid":"https://orcid.org/0000-0003-2920-6144","observed_orcids":["https://orcid.org/0000-0003-2920-6144"]},"institutions":[{"id":"https://openalex.org/I138006243","display_name":"University of Arizona","ror":"https://ror.org/03m2x1q45","country_code":"US","type":"education","lineage":["https://openalex.org/I138006243"]},{"id":"https://openalex.org/I200769079","display_name":"Hong Kong University of Science and Technology","ror":"https://ror.org/00q4vv597","country_code":"HK","type":"education","lineage":["https://openalex.org/I200769079"]}],"countries":["HK","US"],"is_corresponding":false,"raw_author_name":"Sanjay Kallapur","raw_affiliation_strings":["Department of Accounting, The Hong Kong University of Science & Technology, Clear Water Bay, Kowloon, Hong Kong","Department of Accounting, University of Arizona, Tucson, Arizona 85721, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, The Hong Kong University of Science & Technology, Clear Water Bay, Kowloon, Hong Kong","institution_ids":["https://openalex.org/I200769079"]},{"raw_affiliation_string":"Department of Accounting, University of Arizona, Tucson, Arizona 85721, USA","institution_ids":["https://openalex.org/I138006243"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5071890021"],"corresponding_institution_ids":["https://openalex.org/I138006243"],"apc_list":{"value":4170,"currency":"USD","value_usd":4170},"apc_paid":null,"fwci":13.8247,"has_fulltext":false,"cited_by_count":101,"citation_normalized_percentile":{"value":0.98415773,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"23","issue":"1","first_page":"31","last_page":"51"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10391","display_name":"Healthcare Policy and Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10391","display_name":"Healthcare Policy and Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13896","display_name":"Health Services Management and Policy","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/3600","display_name":"General Health Professions"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T11531","display_name":"Healthcare Systems and Reforms","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/medicare-reimbursement","display_name":"Medicare reimbursement","score":0.9470000267028809},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.7990000247955322},{"id":"https://openalex.org/keywords/indirect-costs","display_name":"indirect costs","score":0.6069999933242798},{"id":"https://openalex.org/keywords/outpatient-care","display_name":"outpatient care","score":0.9350000023841858},{"id":"https://openalex.org/keywords/inpatient-services","display_name":"inpatient services","score":0.8029999732971191},{"id":"https://openalex.org/keywords/hospital-cash-flow","display_name":"hospital cash flow","score":0.7820000052452087}],"concepts":[{"id":"https://openalex.org/C2779703844","wikidata":"https://www.wikidata.org/wiki/Q760125","display_name":"Reimbursement","level":3,"score":0.7760728597640991},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6853591203689575},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5200340747833252},{"id":"https://openalex.org/C2909321700","wikidata":"https://www.wikidata.org/wiki/Q181600","display_name":"Outpatient visits","level":3,"score":0.5174882411956787},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.4544627070426941},{"id":"https://openalex.org/C2779960059","wikidata":"https://www.wikidata.org/wiki/Q7113681","display_name":"Overhead (engineering)","level":2,"score":0.45257043838500977},{"id":"https://openalex.org/C88579808","wikidata":"https://www.wikidata.org/wiki/Q1046955","display_name":"Case mix index","level":2,"score":0.43552473187446594},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3710494041442871},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3511233329772949},{"id":"https://openalex.org/C194828623","wikidata":"https://www.wikidata.org/wiki/Q2861470","display_name":"Emergency medicine","level":1,"score":0.3482305407524109},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.33921128511428833},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1589471995830536},{"id":"https://openalex.org/C160735492","wikidata":"https://www.wikidata.org/wiki/Q31207","display_name":"Health care","level":2,"score":0.10506734251976013},{"id":"https://openalex.org/C159110408","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing","level":1,"score":0.102590411901474},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/s0165-4101(96)00447-8","doi":"https://doi.org/10.1016/s0165-4101(96)00447-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0165-4101(96)00447-8","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},{"id":"pmh:oai:eprints.exchange.isb.edu:669","doi":null,"is_oa":false,"landing_page_url":"https://eprints.exchange.isb.edu/id/eprint/669/","pdf_url":null,"source":{"id":"https://openalex.org/S4377196660","display_name":"Digital Eprints Services at ISB (DESI) (Indian School of Business)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I122328836","host_organization_name":"Indian School of Business","host_organization_lineage":["https://openalex.org/I122328836"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W1837408680","https://openalex.org/W1965694812","https://openalex.org/W1986770237","https://openalex.org/W2039500159","https://openalex.org/W2066324139","https://openalex.org/W2320891460","https://openalex.org/W2332932456","https://openalex.org/W2470835825"],"related_works":["https://openalex.org/W2051557458","https://openalex.org/W18070078","https://openalex.org/W2259376368","https://openalex.org/W580565628","https://openalex.org/W3130623463","https://openalex.org/W1589002072","https://openalex.org/W2288404102","https://openalex.org/W1993393638","https://openalex.org/W81672697","https://openalex.org/W6946238816"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":9},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":5}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}