Brief Biography

Speaking Engagements

Consulting Engagements

Current Consulting Programs

Conference Papers



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 ninth edition, and has been translated into Japanese and Italian.

In 2013, he published the third 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, 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.


Creative Costcutting

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Management Accounting Primer

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Financial Accounting Primer

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Management Accounting in Health Care Organizations

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Management Control in Non-profit Organizations

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Managing Local Governments

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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):

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.