ACCOUNTING AND THE STATE - CONSEQUENCES OF MERGER AND ACQUISITION ACCOUNTING IN THE UNITED-STATES HOSPITAL INDUSTRY

被引：8

作者：

ARNOLD, PJ

机构：

[1] University of Wisconsin, Milwaukee

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1991年 / 16卷 / 02期

关键词：

D O I：

10.1016/0361-3682(91)90009-4

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The interaction between government, industry and accounting policy is examined in a study of the consequences of merger and acquisition accounting in the U.S. hospital industry. The research combines statistical and historical methodologies to analyse both the political antecedents, and the distributional and organizational consequences of accounting policies adopted by the U.S. Medicare health insurance program. Implication of the study for understanding the role of accounting at the meso-level of state-industry relations are discussed. © 1991.

引用

页码：121 / 140

页数：20