Results 271 to 280 of about 2,067,907 (312)

Accounting Conservatism, Aggregation, and Information Quality*

Contemporary Accounting Research, 2007
We study the optimal accounting policy when a firm can control the information quality through costly and noncontractible action. It is shown that the desirable accounting has two features: (i) the accounting report aggregates, rather than reporting directly, the underlying information; (ii) the accounting has a conservative bias.
Qintao Fan, Xiao-Jun Zhang
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Quality Cost Accounting

1994
The principles contained within this topic are not currently in wide use in our seafood industries. The author knows of only one company operating in Atlantic Canada’s seafood processing industry that utilizes the concepts and techniques that comprise this discipline.
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A new measure of accounting quality

Review of Accounting Studies, 2008
This study develops a measure of accounting quality based on audit fees. Adopting a neoclassical view of the audit market, we argue that unexplained audit fees should contain information about accounting quality. We find that our measure of unexplained audit fees correlates positively with other empirical measures of quality.
Paul Hribar, Todd D. Kravet, Ryan J. Wilson   +2 more
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Quality Accountability: External Oversight

2003
Historically, professional accountability has been handled directly by the licensing, accreditation and credentialing of providers, by granting privileges and by continuing medical education. All health professionals: physicians, nurses, pharmacists, laboratory technologists, physician’s assistants and others must follow programs of preparation and ...
Thomas T. H. Wan, Alastair M. Connell
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ACCOUNTING for the COSTS of QUALITY

1993
Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures.
J D, Suver, B R, Neumann, K E, Boles
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Accountability for Quality in Managed Care

The Joint Commission Journal on Quality Improvement, 1998
It is often difficult to understand where responsibility lies for monitoring and improving quality in managed care. From 1996 through 1998 a group of individuals convened by the Institute of Medicine's (Washington, DC) National Roundtable on Health Care Quality developed a model of accountability for the quality of care provided by managed care ...
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Quality in qualitative management accounting research

Qualitative Research in Accounting & Management, 2014
Purpose– The purpose of this article is to demonstrate how the quality ofQualitative Research in Accounting & Management(QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices.Design/methodology/approach– Drawing on language game theory and pragmatic ...
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Accounting for Quality

Journal of Education, 2006
Jose Medina, Michelle M. Riconscente
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Time to add screening for financial hardship as a quality measure?

Ca-A Cancer Journal for Clinicians, 2021
Cathy J Bradley, K Robin Yabroff, Ya-Chen Tina Shih   +2 more
exaly  

Quality Care: True Accountability

Health & Social Work, 1976
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