Ghodeswar, B. M. & Vaidyanathan, J. (2007). “Organizational Adoption of Medical Technology in Health Sector,”¯ Journal of Services Research, 7(2), p. 57.
The article analysis the functioning of health care organizations focusing on a number of problems they may encounter, including problems related to accounting. More important, the article uncovers how accounting problems of health care organizations are closely integrated in other issues related to the functioning of those organizations. The article helps to understand how accounting is intertwined in the organizational structure and performance of health care organizations.
Lawrence C. R. (Spring 1993). “Accuracy of Appraisers and Appraisal Methods of Closely Held Companies,”¯ Entrepreneurship Theory and Practice (ET&P), 17(3), p. 21.
The article focuses on the problem of using effective approaches to accounting of companies. The author of the article stresses the importance of accuracy in accounting. The article helps to understand better what accounting methods could be applied to health care organizations.
Miller, N. (2000). “Seeking accountability,”¯ Nursing Economics, 10(20), p. 122-142.
The author of the article focuses on accountability of health care organization. The article pays a particular attention to the analysis of different approaches to accounting and evaluates critically their effectiveness in the health care environment. Hence, the article gives insights toward accounting methods that are applied or could be applied successfully in health care organizations.
Scott, G. (2001). “Accountability for service excellence. Journal of Healthcare Management, 12(22), p. 188-194.
The author reveals the close correlation between the proper accounting methods used by health care organizations and the high quality of health care services delivered to patients. The article reveals the importance of accurate accounting to maintain health care services at the top level. Thus, the article reveals accounting methods that are particularly effective in the health care environment.
Solovy, A. (1995). “Predicting the unpredictable,”¯ Hospitals & Health Networks, 8(16), p.102-113.
The author analyzes difficulties health care organizations face in their development, including accounting. The author stresses that health care organizations have difficulties with accurate forecasting which is crucial for effective accounting. Hence, Solovy uncovers risks and threats to accounting in health care setting.
Souza, M., & McCarty, B. (2007). “From bottom to top: How one provider retooled its collections,”¯ Healthcare Financial Management, 61(9), 67-73. Retrieved on December 6, 2012 from http://search.proquest.com/docview/196385246
The authors focus on the analysis of accounting method applied by California Sutter Health. The researchers explore the experience of California Sutter Health to find out ways to the improvement of the accounting and performance of health care organizations. The author stress that many health care organizations suffer from lack of financial resources and conclude that California Sutter Health’s way may be the one worth following.
I Introduction ”“ the current situation in the health care system and financial and accounting problems many health care organizations encounter today
Thesis ”“ health care organizations face considerable financial difficulties to overcome which they have to implement new, effective approaches to accounting.
II The analysis of accounting methods that are applicable in the contemporary health care environment (with references to the articles mentioned above)
III California Sutter Health case study
A The solution implemented by California Sutter Health (moving accounting to the front-end staff instead of back-end one, etc.)
B Effects of California Sutter Health accounting method and changes
C Critical evaluation of California Sutter Health accounting and its prospects
IV Critical analysis and recommendations on the accounting approach health care organizations like California Sutter Health to follow. Possible use of accrual accounting in health care organizations to improve their accounting and financial performance.
V Conclusion ”“ summary of the paper with key points and restatement of the thesis