A Discussion of 'Non-Financial Performance Measures and Physician Compensation'

Posted: 1 Jun 2010

See all articles by Shane S. Dikolli

Shane S. Dikolli

Darden School of Business University of Virginia

Date Written: June 1, 2010

Abstract

The Evans, Kim, Nagarajan, and Patro (2010) (EKNP) study maps rich survey data into plausible proxies for an array of conceptual variables of interest. It documents novel empirical evidence of determinants of the use of contractible performance measures and demonstrates the importance of non-financial performance measures (NPMs) in compensating physicians. The study also highlights the importance to future NPM researchers of a clear definition of NPMs and the application of that definition consistently throughout a given study. In addition, it is conceivable that the variables the EKNP study uses as moderators of the pay-for-performance relation might also moderate pay-for-complexity and pay-for-size relations. Finally, a further path forward from the study’s context is that physician attributes, which can be measured in creative ways, likely affect physician compensation.

Keywords: Non-Financial Performance Measures, Physician Compensation, Pay-for-Performance Sensitivity

Suggested Citation

Dikolli, Shane Sami, A Discussion of 'Non-Financial Performance Measures and Physician Compensation' (June 1, 2010). Journal of Management Accounting Research, Forthcoming. Available at SSRN: https://ssrn.com/abstract=1618872

Shane Sami Dikolli (Contact Author)

Darden School of Business University of Virginia ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
4342431018 (Phone)

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