A Multistage Manufacturing System (MMS), in which interconnected workstations fabricate products, plays an important role in modern manufacturing facilities. An MMS is subject to random disruptions originating at individual workstations. Understanding the cost of individual disruptions is...

We estimate the likelihood of financial distress of U.S. hospitals in 2020 due to the COVID-19 pandemic using AHA Annual Survey data for 2011-2019 and smartphone mobility data for 2020. We find that while the average likelihood of distress across all hospitals is 28.53 % in 2020, slightly...

Capacity decisions involve tradeoffs between the cost of capacity and the opportunity costs of lost sales. Accounting researchers posit that accounting performance provides sufficient information about these tradeoffs and thus can be used to formulate simple rules to assist capacity decisions....

In-depth understanding of the factors that facilitate group learning and group performance is critical for firms given the preponderance of group-based work in modern organizations. A firm's management accounting system (MAS) can play a critical role in the development of group learning. This...

We estimate the likelihood of financial distress of U.S. hospitals in 2020 due to the COVID-19 pandemic using AHA Annual Survey data for 2011-2019 and smartphone mobility data for 2020. We find that while the average likelihood of distress across all hospitals is 28.53 % in 2020, slightly...

This paper examines the effect of task complexity on a firm’s decision to outsource and the mediating role of performance measure noise. Using insights from agency and transaction cost economics theories, we predict that task complexity reduces the extent of outsourcing of the task. We further...

This study investigates how board size and occupational background of directors differentially influence social performance in for-profit and non-profit organizations. Using data from California hospitals, we develop a quantitative measure of social performance and provide the following...

Most automated manufacturing systems involve interconnected workstations that are subject to random disruptions. Understanding the cost of disruptions is critical for strategic cost management at the plant-floor level. We propose a four-step procedure to measure the cost of disruptions and apply...

We redefine "green food enterprises" and expound the connotation of "greenification" of food processing industry. Taking the case of Heilongjiang Province, we give an overview of green food enterprises in Heilongjiang Province, and study the degree of "greenification" of food processing industry...

This study examines whether hospitals without physician participation on their boards of directors deliver lower quality of care. Using data from California nonprofit hospitals from 2004 to 2008, we document that the absence of physicians on the board is associated with a decrease of 3-5...