Search results

This paper focuses on the impact of recent federal health policy on local community efforts to support the survival of rural hospitals. Rural communities in the United States have an established tradition of providing public financial support to local hospitals. The Balanced Budget Act of 1997 (BBA) expanded Medicare’s prospective payment system to non-acute care services, which promised reduced hospital reimbursement. Part of this legislation, the Critical Access Hospital (CAH) program, was specifically designed to counter the negative impact the broader legislation was expected to have. This study was designed to investigate the hypothesis that counties receiving financial relief for local hospitals through participation in the CAH program would show decreases in county subsidy levels compared to other hospitals. All 123 hospitals in Kansas were studied in 1994, well before BBA legislation, and again in 2001. Data on county-level health care spending for each of the two years were abstracted from all county budgets in Kansas. The amounts counties contributed to local hospitals were calculated and compared in terms of CAH versus non-CAH hospitals with attention to patterns of increase. Results showed that CAH hospitals, in spite of participation in the federal program, received greater local public financial support and experienced greater funding increases than other community hospitals. The implications of these findings are discussed in terms of the circumstances of rural hospitals and recent changes in the CAH program.

The purpose of this paper is to analyze the conditions for career advancement in healthcare management and examine factors that may be impeding gender equity.

The authors assess gender differences in the odds of being promoted to senior management by: analyzing the relative impact of individual, organizational and family level variables in accounting for gender inequity; examining gender differences in experiences of perceived gender discrimination and sexual harassment, as well as attitudes regarding gender equity in senior management; and by exploring gender differences in aspirations for senior management. ANOVA, χ² and logistic regression were used to analyze data from 685 respondents to the 2006 Gender and Careers in Healthcare Management Survey.

Women were significantly less likely to be promoted to senior management, even after controlling for individual, organizational and family level characteristics. One third of women healthcare managers in our study reported perceived gender discrimination in the past five years. Less than half of male healthcare managers were supportive of increasing the proportion of women in senior management positions, while over 80 percent of women were. Among those not yet promoted women were significantly less likely than their male peers to aspire to senior management positions.

The cross‐sectional nature of the data do not allow for the precise testing of the causal direction of observed relationships.

Objective and subjective measures of gender equity were evaluated. The authors' broad approach demonstrated that factors restraining gender equity operate on multiple levels and highlights the relative importance of family factors.

Gender bias in medical knowledge and practice is an issue of longstanding significance for women's health scholars and activists alike. This paper assesses the current status of medical education, where gender bias has the potential to influence the culture and process of medical care, and focuses on three areas of concern: the presence and participation of women as medical students and faculty, the problem of gender bias in the content of medical curricula and training programs, and the friendliness for both men and women of the climate and environment of medical education. Significant change has occurred over the past several decades in the admission of women into medicine; yet, women remain under represented in positions of leadership and decision authority. In the 1990s, the content of the medical curriculum began to be evaluated in terms of gender, and a number of the resulting changes were implemented. Additionally, recent attention has been placed on improving the gender friendliness of medical school policies and resources. While these developments signal a decrease in gender bias and greater equality in medical education, the ability of the medical profession to continue to address these issues is being challenged by the increasingly powerful private health care economy.

Many teachers and students in the USA and various parts of the world are migrating some aspects of education online out of necessity. The purpose of this paper is to identify and describe strategies of the self-regulated learning (SRL) framework for K-12 students learning in online environments to support remote learning with online and digital tools during the COVID-19 pandemic.

The SRL framework (Zimmerman, 2008) has been used consistently to support students in learning to work independently. This framework highlights three phases: planning, performing and evaluating. Previous research in K-12 online learning has yielded specific strategies that are useful. The paper identified and described the strategies to an audience seeking answers on how to meet the needs of students in online learning environment.

The main types of strategies that have emerged from previous studies include asking students to consider how they learn online, providing pacing support, monitoring engagement and supporting families.

Although the social crisis of COVID-19 is unique, prior research in online learning may be useful for supporting teacher practice and suggesting future research. Developing SRL skills of students will ensure the effectiveness of online learning that the field of education may ultimately focus on in the future.

This paper chronicles the evolution of the academic debate regarding diversity in management accounting research and discusses its impact on the current state of management accounting research.

We review the stream of literature over the last 40-plus years that discusses diversity in management accounting.

Anthony’s 1972 paper in Sloan Management Review makes a call to academics to adjust the trajectory of management accounting research. Our review of the literature reveals that early responses in the 1980s and 1990s to Anthony’s call primarily came from U.S. academics who suggest a broader theoretical approach and more work in the field. After 2000, non-U.S. authors and non-U.S. journals take up the call for diversity and shift the discussion to the more fundamental topic of validating and accepting various research paradigms. The U.S. academic environment fosters a narrow yet important view of management account research. To balance the U.S. view, non-U.S. academics have the liberty of using diverse theories, paradigms, and methods.

The results of the study indicate that the challenge to moving management accounting research forward is for diverse research approaches to be valued and published in top accounting journals that tend to be U.S. based.