Investigating Accounting Issues and Incentives in a DRG-setting (Zusammenfassung)

This article describes U. S. accounting research inspired by the U. S. Medicare system’s adoption of a DRG based prospective reimbursement system (PPS) in 1983. This paper describes research questions and insights gained from studying the PPS implementation. Each topic is followed by a brief synopsis of its potential relevance for the German DRG-system, as well as some suggestions for further research.

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