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Healthcare Accounting Research: An Analysis, Review, and Suggestions for Future Work

S. Kiely Yonce & Beau Grant Barnes

Journal of Governmental & Nonprofit Accounting2022https://doi.org/10.2308/jogna-2021-012article
AJG 1ABDC B
Weight
0.49

Abstract

This paper analyzes and reviews healthcare-related accounting literature, with a focus on research published between 1990 and 2020. We systematically collect a global sample of 413 papers and categorize each paper along several dimensions, including accounting sub-discipline, research methodology, journal quality, and geographic origin. We find that high-quality accounting journals publish healthcare-related research throughout the period, but publication in the most elite (i.e., “top 3”) journals is declining. Further, we find that archival accounting research in healthcare is primarily a North American undertaking, while field studies and case studies are more popular internationally. We review the sampled research along with additional (pre-1990 and post-2020) literature in an inclusive summary of extant healthcare-related accounting research, organized by topic and focused on identifying avenues for additional research. We then discuss several healthcare-related public data sources.

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https://doi.org/https://doi.org/10.2308/jogna-2021-012

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@article{s.2022,
  title        = {{Healthcare Accounting Research: An Analysis, Review, and Suggestions for Future Work}},
  author       = {S. Kiely Yonce & Beau Grant Barnes},
  journal      = {Journal of Governmental & Nonprofit Accounting},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.2308/jogna-2021-012},
}

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Healthcare Accounting Research: An Analysis, Review, and Suggestions for Future Work

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Evidence weight

0.49

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.37 × 0.4 = 0.15
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.