I have yet to decline an opportunity to ride some of my favorite hobby horses in managerial accounting research, so the invitation by Ranjani Krishnan to participate in the Journal of Management Accounting Research's 25th Anniversary Panel at the 2014 Management Accounting Section Midyear Meeting in Orlando was very welcome. The following summarizes my thoughts expressed during the panel. I hope to stir the pot and perhaps get management accounting researchers to think somewhat differently after reading this piece about where we are as a field and where we need to be going to be successful in the next 25 years.
This conference brings together students, executives from the private sector, academic researchers and public policy leaders to discuss the most pressing problems in healthcare today. Hosted by the Center for the Business of Health, the Healthcare Club and the Kenan Institute of Private Enterprise.
This invitation-only conference will convene 150 thought-leaders from academics, industry and government to debate the most challenging current issues in the field of entrepreneurship and set the agenda for future research and policy.
Conventional wisdom touts tax breaks and other economic incentives as the key to attracting out-of-state business. But do educational policies play an even bigger role? In a recent article in The New Republic, Brent Lane, economic strategist for the Kenan Institute of Private Enterprise, says a well-educated workforce is essential, and not just for winning business bids.
In most sectors of the economy, competition is regarded as the way to improve quality and efficiency, lower costs, and increase innovations. Whether competition effectively achieves these improvements in health care, particularly with respect to hospital services, which remains the largest sector of spending for health care, is open to debate. Also debated, at least among some physicians, is whether functionally banning new physician-owned hospitals by prohibiting their participation in Medicare under the Affordable Care Act (ACA) was too blunt an instrument to correct a problem that could have been fixed with a more nuanced regulatory solution, needlessly limiting a potential source of competition for hospital services.
Tax audits are a necessary component of the tax system, but policymakers and others have expressed concerns about their potentially adverse real effects. Understanding the causal effects of tax audits has been hampered by lack of data and because typically tax audits are not randomly assigned. We use administrative data from random tax audits of small businesses to examine the real effects of being subject to a tax audit.