Publications
Home Brief Biography Speaking Engagements Consulting Engagements Current Consulting Programs Conference Papers Publications Research Public Service		Professor Young is an internationally recognized expert in the application of management accounting and control principles to nonprofit and healthcare organizations. His book, Management Control in Nonprofit Organizations, is in its tenth edition, and has been translated into Japanese and Italian. In 2019, he published the fourth edition of Management Accounting in Health Care Organizations. He also has published numerous articles in leading refereed journals on the subject of management control in healthcare and nonprofit organizations. His two primers, Management Accounting for Managers and Financial Accounting for Managers, have been used in both the U.S. and abroad. Both are interactive, user-oriented texts that can bring beginning students up to speed quickly on some of the basics of management and financial accounting. Professor Young's book, Managing Local Governments: Designing Management Control Systems that Deliver Value (co-authored with Professor Emanuele Padovani of the Forli campus of the University of Bologna) was published by Routledge (in London) in 2012. Books
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Previous books include: The Managerial Process in Human Service Agencies, New York, Praeger Publishers, 1979. Financial Control in Health Care: A Managerial Perspective, Homewood, IL, Dow Jones-Irwin, Inc., 1984. The Hospital Power Equilibrium: Physician Behavior and Cost Control (with Richard B. Saltman), Baltimore, The Johns Hopkins Press, 1985. Introduction to Financial and Management Accounting: A User Perspective, Cincinnati, OH, South-Western Publishing Company, 1994. Managing Integrated Delivery Systems: A Framework for Action (with Sheila M. McCarthy), Chicago, Health Administration Press (1999). His recent refereed journal articles are (click on the link to obtain a copy): “Graduate Medical Educator's Tower of Babel,” The American Journal of Medicine, June 2019. “Implementing Local Government Strategies: A Framework for Action,” (with Emanuele Padovani and Alexander Heichlinger), International Journal of Business and Management, Volume 13, No. 4, 2018. “The Role of a Municipality's Financial Health in a Firm's Siting Decision,” (with Emanuele Padovani and Eric Scorsone), Business Horizons, March-April 2018. “Questions about GME Persist Following IOM Report,”, Healthcare Financial Management, October 2017. “Charging Appropriately for ED Visits,”, Healthcare Financial Management, March 2017. “What Does an MRI Scan Cost?,” Healthcare Financial Management, November 2015. “Missing Elements in the Institute of Medicine Report on Graduate Medical Education,” The American Journal of Medicine, Volume 128, Issue 6 (June 2015) “Fiscal Strategy in an Era of Reform,” Healthcare Financial Management, January 2013. Winner of 2013 Helen Yerger/L.Vann Seawell Award from the Healthcare Financial Management Association for best article of 2012-2013. “Bumps Along the ACO Road,” Healthcare Financial Management, December 2011. “Profit Centers in Clinical Care Departments: An Idea Whose Time Has Gone,” Healthcare Financial Management, March 2008. “A Contingency Approach to Managing Outsourcing Risk in Municipalities,” (with Federica Farneti), Public Management Review, Vol 10, No. 1, 2008. “Toward a Framework for Managing High-Risk Government Outsourcing: Field Research in Three Italian Municipalities,” (with Emanuele Padovani), Journal of Public Procurement, Vol 8, No. 2, 2008. “Using Bundled Prices and Deep Discounts to Obtain Managed Care Contracts: Seller Beware!,” Healthcare Financial Management, October 2008. “On the Folly of Using RCCs and RVUs for Intermediate Product Costing,” Healthcare Financial Management, April 2007. “Strategic Decision-Making in Healthcare Organizations: It’s Time to Get Serious,” (with Eduard Ballarin) International Journal for Health Planning and Management, (Volume 21, Issue 3, July/September 2006) “Missing Elements in the Healthcare Debate,” Healthcare Financial Management, August 2006. “Managing High Risk Outsourcing,” (with Emmanuelle Padovani), Public Management, Jan/Feb 2006, Selected for inclusion in Balanoff, Howard R., (ed.), Public Policy and Administration, McGraw-Hill Contemporary Learning Series (forthcoming). “Strategic Decision-Making: It’s Time for Healthcare Organizations to Get Serious,” Healthcare Financial Management, November 2005. “Improving Operating Room Performance in a Center of Excellence,” Healthcare Financial Management, August 2004. “GME: at what cost?” Healthcare Financial Management, November 2003. “Managing Organizational Culture,” Business Horizons, 2001. Earlier journal articles include: “Administrative Theory and Administrative Systems: A Synthesis Among Diverging Fields of Inquiry,” Accounting, Organizations and Society, 1979, pp. 235-244. "The Hospital Power Equilibrium: An Alternative View of the Cost Containment Dilemma” (with Richard B. Saltman), Journal of Health Politics, Policy and Law, Fall 1981, pp. 391-418. Reprinted in A. Kovner and D. Neuhauser (eds.), Health Services Management: Readings and Commentary, Ann Arbor, Health Administration Press (1983). “Ambulatory Care Costs and the Medicare Cost Report: Managerial and Public Policy Implications” (with Elinor Socholitzky and Edward W. Locke), Journal of Ambulatory Care Management, February 1982. “Medical Practice, Case Mix, and Cost Containment: A New Role for the Attending Physician” (with Richard B. Saltman), Journal of the American Medical Association, February 12, 1982, pp. 801-805. Reprinted in S. Levey and N.P. Loomba (eds.), Health Care Administration: A Managerial Perspective, Lippencott. “Nonprofits Need Surplus Too,” Harvard Business Review, January-February 1982, pp. 124-131. “Preventive Medicine for Hospital Costs” (with Richard B. Saltman), Harvard Business Review, January-February 1983, pp. 126-133. “Prospective Reimbursement and the Hospital Power Equilibrium: A Matrix-Based Management Control System” (with Richard B. Saltman), Inquiry, Spring 1983, pp. 20-33. “Hospital Cost Containment and the Quest for Institutional Growth: A Behavioral Analysis” (with Richard B. Saltman), Journal of Public Health Policy, September 1983, pp.313-334. “Physician Accountability for Health Care Costs,” Business and Health, November, 1985, pp. 16-18. “New Alternatives to Financing E.R. Care”(with Gregory Smith), Healthcare Financial Management, March, 1986, pp. 77-79. “Ownership Conversions in Health Care Organizations: Who Should Benefit?” Journal of Health Politics, Policy and Law, Volume 10, No. 4, Winter 1986, pp. 765-774. “Resource Planning and Control in Health Care,” (with Richard B. Saltman), Australian Health Review, Volume 9, No. 4, 1986. “Cost Accounting and Cost Comparisons: Methodological Issues and Their Policy and Management Implications,” Accounting Horizons, Volume 2, No. 1, March 1988. “Liberalización o Centralización de la Atención Sanitaria: Hacia el Promedio Ideal” [Liberalization or Centralization of Health Care: Moving Toward the Golden Mean], Todo Hospital, [Barcelona, Spain] 51, November 1988. “Privatizing Health Care: Caveat Emptor,” The International Journal of Health Planning and Management, Volume 5, No. 4 (Oct-Dec 1990), pp. 237-270. “Planning and Controlling Health Capital: Attaining an Appropriate Balance Between Regulation and Competition,” Medical Care Review, Volume 8, No. 3 (Fall 1991). “Managing the Stages of Hospital Cost Accounting,” (with Leslie K. Pearlman), Healthcare Financial Management, April, 1993. “The Ratio of Costs to Charges: How Good a Basis for Estimating Costs,” (with Michael Shwartz and Richard Seigrist), Inquiry, Fall 1995. “Managing Clinical Integration in Integrated Delivery Systems A Framework for Action,” (with Diana Barrett), Hospital and Health Services Administration, 42:2 (Summer 1997). Winner of 1998 Edgar C. Hayhow Award from American College of Healthcare Executives for best article of 1997. “Two-Part Transfer Pricing Improves IDS Financial Control,” Healthcare Financial Management, 51:8 (August 1998). Winner of 1999 Helen Yerger/L. Vann Seawell Award from Healthcare Financial Management Association for best article of 1998. “Aligning Physician Financial Incentives in a Mixed Payment Environment,” (with Sheila M. McCarthy), Healthcare Financial Management, October 2000. Winner of 2001 Helen Yerger/L.Vann Seawell Award from Healthcare Financial Management Association for best article of 1998. “The Six Levers for Managing Organizational Culture,” Business Horizons, September-October 2000. Reprinted in Fred H. Maidment, ed., Organizational Behavior 02/03, 3rd Edition, New York, McGraw-Hill, 2001. “Toward a Value-Based Healthcare System,” (with John W. Kenagy, Sheila M. McCarthy, Diana Barrett, Diane C. Pinakiewicz), American Journal of Medicine, Volume 110 (February 1, 2001) “Value-Based Partnering in Health Care: A Framework for Analysis,” (with John W. Kenagy, Sheila M. McCarthy, Diana Barrett, Diane C. Pinakiewicz), Journal of Healthcare Management, 46:2 (March/April 2001) “Beyond Health Care Cost Containment: Creating Collaborative Arrangements Among the Stakeholders,” (with John W. Kenagy, Sheila M. McCarthy, Diana Barrett, Diane C. Pinakiewicz), International Journal of Health Planning and Management, 2001; 16: 207-228. “Value-Based Partnering in Health Care,” (with Diane C. Pinakiewicz, Sheila M. McCarthy, Diana Barrett, and John Kenagy), Benefits Quarterly, 17:2, Brookfield, Second Quarter 2001, pp. 18-25.

Publications

Publications

Professor Young is an internationally recognized expert in the application of management accounting and control principles to nonprofit and healthcare organizations. His book, Management Control in Nonprofit Organizations, is in its tenth edition, and has been translated into Japanese and Italian.

In 2019, he published the fourth edition of Management Accounting in Health Care Organizations. He also has published numerous articles in leading refereed journals on the subject of management control in healthcare and nonprofit organizations. His two primers, Management Accounting for Managers and Financial Accounting for Managers, have been used in both the U.S. and abroad. Both are interactive, user-oriented texts that can bring beginning students up to speed quickly on some of the basics of management and financial accounting.

Professor Young's book, Managing Local Governments: Designing Management Control Systems that Deliver Value (co-authored with Professor Emanuele Padovani of the Forli campus of the University of Bologna) was published by Routledge (in London) in 2012.

Books

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Management Accounting Primer

Click here for Sample

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Financial Accounting for Managers

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Previous books include:

The Managerial Process in Human Service Agencies, New York, Praeger Publishers, 1979.
Financial Control in Health Care: A Managerial Perspective, Homewood, IL, Dow Jones-Irwin, Inc., 1984.
The Hospital Power Equilibrium: Physician Behavior and Cost Control (with Richard B. Saltman), Baltimore, The Johns Hopkins Press, 1985.
Introduction to Financial and Management Accounting: A User Perspective, Cincinnati, OH, South-Western Publishing Company, 1994.
Managing Integrated Delivery Systems: A Framework for Action (with Sheila M. McCarthy), Chicago, Health Administration Press (1999).

His recent refereed journal articles are (click on the link to obtain a copy):

“Graduate Medical Educator's Tower of Babel,” The American Journal of Medicine, June 2019.
“Implementing Local Government Strategies: A Framework for Action,” (with Emanuele Padovani and Alexander Heichlinger), International Journal of Business and Management, Volume 13, No. 4, 2018.
“The Role of a Municipality's Financial Health in a Firm's Siting Decision,” (with Emanuele Padovani and Eric Scorsone), Business Horizons, March-April 2018.
“Questions about GME Persist Following IOM Report,”, Healthcare Financial Management, October 2017.
“Charging Appropriately for ED Visits,”, Healthcare Financial Management, March 2017.
“What Does an MRI Scan Cost?,” Healthcare Financial Management, November 2015.
“Missing Elements in the Institute of Medicine Report on Graduate Medical Education,” The American Journal of Medicine, Volume 128, Issue 6 (June 2015)
“Fiscal Strategy in an Era of Reform,” Healthcare Financial Management, January 2013. Winner of 2013 Helen Yerger/L.Vann Seawell Award from the Healthcare Financial Management Association for best article of 2012-2013.
“Bumps Along the ACO Road,” Healthcare Financial Management, December 2011.
“Profit Centers in Clinical Care Departments: An Idea Whose Time Has Gone,” Healthcare Financial Management, March 2008.
“A Contingency Approach to Managing Outsourcing Risk in Municipalities,” (with Federica Farneti), Public Management Review, Vol 10, No. 1, 2008.
“Toward a Framework for Managing High-Risk Government Outsourcing: Field Research in Three Italian Municipalities,” (with Emanuele Padovani), Journal of Public Procurement, Vol 8, No. 2, 2008.
“Using Bundled Prices and Deep Discounts to Obtain Managed Care Contracts: Seller Beware!,” Healthcare Financial Management, October 2008.
“On the Folly of Using RCCs and RVUs for Intermediate Product Costing,” Healthcare Financial Management, April 2007.
“Strategic Decision-Making in Healthcare Organizations: It’s Time to Get Serious,” (with Eduard Ballarin) International Journal for Health Planning and Management, (Volume 21, Issue 3, July/September 2006)
“Missing Elements in the Healthcare Debate,” Healthcare Financial Management, August 2006.
“Managing High Risk Outsourcing,” (with Emmanuelle Padovani), Public Management, Jan/Feb 2006, Selected for inclusion in Balanoff, Howard R., (ed.), Public Policy and Administration, McGraw-Hill Contemporary Learning Series (forthcoming).
“Strategic Decision-Making: It’s Time for Healthcare Organizations to Get Serious,” Healthcare Financial Management, November 2005.
“Improving Operating Room Performance in a Center of Excellence,” Healthcare Financial Management, August 2004.
“GME: at what cost?” Healthcare Financial Management, November 2003.
“Managing Organizational Culture,” Business Horizons, 2001.

Earlier journal articles include:

“Administrative Theory and Administrative Systems: A Synthesis Among Diverging Fields of Inquiry,” Accounting, Organizations and Society, 1979, pp. 235-244.
"The Hospital Power Equilibrium: An Alternative View of the Cost Containment Dilemma” (with Richard B. Saltman), Journal of Health Politics, Policy and Law, Fall 1981, pp. 391-418. Reprinted in A. Kovner and D. Neuhauser (eds.), Health Services Management: Readings and Commentary, Ann Arbor, Health Administration Press (1983).
“Ambulatory Care Costs and the Medicare Cost Report: Managerial and Public Policy Implications” (with Elinor Socholitzky and Edward W. Locke), Journal of Ambulatory Care Management, February 1982.
“Medical Practice, Case Mix, and Cost Containment: A New Role for the Attending Physician” (with Richard B. Saltman), Journal of the American Medical Association, February 12, 1982, pp. 801-805. Reprinted in S. Levey and N.P. Loomba (eds.), Health Care Administration: A Managerial Perspective, Lippencott.
“Nonprofits Need Surplus Too,” Harvard Business Review, January-February 1982, pp. 124-131.
“Preventive Medicine for Hospital Costs” (with Richard B. Saltman), Harvard Business Review, January-February 1983, pp. 126-133.
“Prospective Reimbursement and the Hospital Power Equilibrium: A Matrix-Based Management Control System” (with Richard B. Saltman), Inquiry, Spring 1983, pp. 20-33.
“Hospital Cost Containment and the Quest for Institutional Growth: A Behavioral Analysis” (with Richard B. Saltman), Journal of Public Health Policy, September 1983, pp.313-334.
“Physician Accountability for Health Care Costs,” Business and Health, November, 1985, pp. 16-18.
“New Alternatives to Financing E.R. Care”(with Gregory Smith), Healthcare Financial Management, March, 1986, pp. 77-79.
“Ownership Conversions in Health Care Organizations: Who Should Benefit?” Journal of Health Politics, Policy and Law, Volume 10, No. 4, Winter 1986, pp. 765-774.
“Resource Planning and Control in Health Care,” (with Richard B. Saltman), Australian Health Review, Volume 9, No. 4, 1986.
“Cost Accounting and Cost Comparisons: Methodological Issues and Their Policy and Management Implications,” Accounting Horizons, Volume 2, No. 1, March 1988.
“Liberalización o Centralización de la Atención Sanitaria: Hacia el Promedio Ideal” [Liberalization or Centralization of Health Care: Moving Toward the Golden Mean], Todo Hospital, [Barcelona, Spain] 51, November 1988.
“Privatizing Health Care: Caveat Emptor,” The International Journal of Health Planning and Management, Volume 5, No. 4 (Oct-Dec 1990), pp. 237-270.
“Planning and Controlling Health Capital: Attaining an Appropriate Balance Between Regulation and Competition,” Medical Care Review, Volume 8, No. 3 (Fall 1991).
“Managing the Stages of Hospital Cost Accounting,” (with Leslie K. Pearlman), Healthcare Financial Management, April, 1993.
“The Ratio of Costs to Charges: How Good a Basis for Estimating Costs,” (with Michael Shwartz and Richard Seigrist), Inquiry, Fall 1995.
“Managing Clinical Integration in Integrated Delivery Systems A Framework for Action,” (with Diana Barrett), Hospital and Health Services Administration, 42:2 (Summer 1997). Winner of 1998 Edgar C. Hayhow Award from American College of Healthcare Executives for best article of 1997.
“Two-Part Transfer Pricing Improves IDS Financial Control,” Healthcare Financial Management, 51:8 (August 1998). Winner of 1999 Helen Yerger/L. Vann Seawell Award from Healthcare Financial Management Association for best article of 1998.
“Aligning Physician Financial Incentives in a Mixed Payment Environment,” (with Sheila M. McCarthy), Healthcare Financial Management, October 2000. Winner of 2001 Helen Yerger/L.Vann Seawell Award from Healthcare Financial Management Association for best article of 1998.
“The Six Levers for Managing Organizational Culture,” Business Horizons, September-October 2000. Reprinted in Fred H. Maidment, ed., Organizational Behavior 02/03, 3rd Edition, New York, McGraw-Hill, 2001.
“Toward a Value-Based Healthcare System,” (with John W. Kenagy, Sheila M. McCarthy, Diana Barrett, Diane C. Pinakiewicz), American Journal of Medicine, Volume 110 (February 1, 2001)
“Value-Based Partnering in Health Care: A Framework for Analysis,” (with John W. Kenagy, Sheila M. McCarthy, Diana Barrett, Diane C. Pinakiewicz), Journal of Healthcare Management, 46:2 (March/April 2001)
“Beyond Health Care Cost Containment: Creating Collaborative Arrangements Among the Stakeholders,” (with John W. Kenagy, Sheila M. McCarthy, Diana Barrett, Diane C. Pinakiewicz), International Journal of Health Planning and Management, 2001; 16: 207-228.
“Value-Based Partnering in Health Care,” (with Diane C. Pinakiewicz, Sheila M. McCarthy, Diana Barrett, and John Kenagy), Benefits Quarterly, 17:2, Brookfield, Second Quarter 2001, pp. 18-25.