The Use of Information in Total Cost Management.
研究在类似医疗保险的复杂专业环境中，提供成本报告的影响，探讨成本控制激励与会计信息类型、医疗专业人员行为与成本会计信息报告之间的联系。
Abstract Examines the effects of providing cost reports in a complex professional environment like Medicare which is characterized by implicit contracts. Details of the institutional environment; Linkage between incentives to contain costs and the type of accounting information provided; Linkage between behavior of medical professionals and cost accounting information reporting.