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Biomedical subjects

M A Covaleski

Publications and source records attributed to M A Covaleski.

15 recordsLinked to original sources
PubMed2001

Income statement management in a turbulent health care environment.

This article considers the role of accounting information embedded in the income statement of health care providers in their increasingly difficult economic environment. This turbulent economic environment has resulted from the dramatic shift in power from the seller to the buyer of health care services, with a consequential shift of risks that will mandate that health care providers obtain access to better cost and utilization information. This article looks at the 2 critical components of the income statement--the revenue function and the cost structure-in terms of their importance in the management of enhanced economic performance in both the fee-for-service and the prepaid provision of health care services.

Accounting↗
PubMed1985

Providers influence reporting policies, improve financial disclosure.

Because of the healthcare provider's increased financial accountability to the public, it is important that healthcare organizations take a more active interest in improving the disclosure policies of their financial activities. To do so, these providers must understand existing reporting requirements, become more actively involved in influencing financial reporting policies, and develop relevant, forward looking information to be communicated to internal groups such as the board of directors and the finance committee.

Accounting↗
PubMed1984

Accounting and the celebration of rationality in human service delivery organizations.

Emerging perspectives of control in human service delivery organizations are facilitated by rational accountability formulations whose tenets and assumptions remain basically unquestioned in organizational and accounting literature. This paper critiques the underpinnings of rational accountability formulations and their appropriateness for human service delivery organizations. In turn, a non-rational metaphor of the role of management accounting information is proposed which recognizes uncertainty for what it is rather than assuming the very certainties that cannot be found in the delivery of human services.

Accounting↗
PubMed1981

Capital maintenance and equity erosion in the nursing home industry: a study in one state.

Federal contingencies charge states to regulate the reimbursement of the nursing home industry such that government reimbursement is at a minimal cost that reflects efficient operations, yet at amounts great enough to allow viability and ability to attract and maintain the investment of capital. This study discusses the regulation of the nursing home industry in terms of the significance and costs of financial capital, and the constraints imposed upon states as regulators of capital reimbursement policies. Descriptive financial profiles of nursing homes are provided in one state where the industry alleges inadequacies in the capital reimbursement formula. These financial profiles suggest that the nursing homes investigated have not been able to provide for capital maintenance; instead, the industry may be suffering from equity erosion. Also, the descriptive profiles of capital structure in the nursing home industry differ across three major segments--county, not-for-profit and proprietary homes.

Capital Financing↗
PubMed1981

MBO and goal directedness in a hospital context.

In this article, we examine the attempt of two hospitals to implement management by objectives (MBO) as a means of improving organizational planning and control. Our conclusion is that, as a goal-directed form of management technology, MBO may lead to dysfunctional decision making at the institutional level within organizations, especially those facing complex, dynamic environments. However, if viewed as a philosophy of management administered at the sub-unit level, MBO may serve as a catalytic agent for encouraging decentralized decision making and performance evaluation.

Decision Making↗
PubMed1981

Management control of drug administration programs.

The relationship between type of drug administration (pharmacy technician versus nurse) and the efficiency and effectiveness of managerial control systems was studied. The sample included pharmacists, pharmacy technicians, and nurses working at one hospital that used technicians for drug administration for 9 of 22 units. Pharmacists and technicians completed a questionnaire for a unit where technicians administered drugs and for a unit where they provided all pharmaceutical services except drug administration. Nurses completed one questionnaire regarding their patient unit. A total of 368 questionnaires were distributed; the response rate was 83.7%. Using hierarchical multiple regression analysis, type of drug administration was the independent variable and complexity and variability of patient-unit technology were moderators of its effects on nine dependent variables. There was no main effect of type of drug administration or moderating effect of technology on number or percentage of medication errors. Pharmacists reported exercising more behavior control when supervising nurses than technicians. Nurses and technicians perceived that pharmacists exercised greater control on units where nurses performed drug administration tasks of low variability. While technicians and nurses provided drug administration services of similar quality, this study suggests that pharmacists can mange technicians more efficiently than nurses in drug administration tasks on units where the tasks are relatively routine.

Attitude of Health Personnel↗
PubMed1981

The adoption of looser, locally administered forms of MBO.

A formal, highly structured MBO system implemented to serve administrators' needs will not work in a hospital setting. Only an informal MBO system that emphasizes the participation as well as the autonomy of individual departments will be effective.

Evaluation Studies as Topic↗
PubMedDate not supplied

Predicting nurses' turnover and internal transfer behavior.

This research examined the predictability of internal job transfer and turnover behavior from nurses' career plans, work values, and job satisfaction. Values and career plans rather than job satisfaction were found to discriminate between persons who remained in their jobs, accepted internal transfers, or turned over within a one-year research period. Results raise doubts about nurses' use of internal transfer as a substitute for turnover and support the importance of employees' expectations about future satisfaction as a major determinant of job movement.

Behavior↗