This paper presents an overview of the literature in management accounting and control
systems (MACS) in the hospital industry. A unique feature of the hospital industry in several …

The current community benefit standard for nonprofit hospital tax exemption has been the
subject of mounting criticism. Many different constituencies have advanced the view that in …

The different tax treatment of government, nonprofit, and for-profit hospitals implies different
charity care obligations, with the greatest obligation for government hospitals and the least …

Objective We examined the characteristics of non‐profit hospitals providing more community
benefits and charity care than value of their tax exemptions and how this relationship …

Do nonprofit hospitals provide enough community benefits to justify their tax exemptions?
States have sought to enhance nonprofit hospitals' accountability and oversight through …

Policymakers are using different ways to measure the community benefit provided by non-
profit hospitals because different policy makers have different policy objectives. We compare …

US nonprofit hospitals are required by law to have a charity care policy, but hospitals have
significant discretion in determining specific eligibility criteria. Using a novel national …

In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that
meet the Internal Revenue Service's community benefit standard. The provision of charity …

Objective: To determine the association of state laws on nonprofit hospital community benefit
spending. Design: We used multivariate models to estimate the association between …

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 …