Managerial Accounting and Organizational Performance

This chapter takes a fresh look at empirical studies that have tried to demonstrate the connection between management accounting change and organizational performance in health system. A qualitative research design was adopted involving the use of a mailed survey to collect data from June 2017 to December 2017 in Romanian healthcare companies. The results of the present study suggest that the successful management of change is important for the survival and success of any organization in today's private health environment, which is extremely competitive and evolving continually. Finally, our findings are relevant for the transformation of managerial accounting from a passive state to an active one in producing and implementing change.

The Relationship Between Activity Participation and Cognitive Functioning

Researchers are growing increasingly interested in how the diversity of daily activities are related to well-being. The current study examined how both frequency and diversity in daily activities are associated with cognitive functioning. Participants from the third wave (2013-2016) of the Midlife Development in the U.S (MIDUS) survey (N=1281) completed both a telephone-based cognitive assessment and a mailed survey asking about participation in three different types of activities: cognitive (e.g., doing word games, attending educational lectures or courses), physical (e.g,. exercise, home chores), and social (volunteer work, attending sports or social groups). Frequency of activity participation was assessed with items asking how often they engaged in these activities, and diversity of activity participation was calculated by summing the number of activities they reported doing in each category. All analyses included sociodemographic variables, health status, and openness to experience as covariates. Findings from multiple regression indicated that greater frequency in all activities (cognitive, physical, and social) was related to higher levels of cognitive functioning. Greater diversity of social activity was also related to higher cognitive functioning. Education mediated the association between diversity in cognitive activities and cognitive functioning, suggesting that the link between higher levels of cognitive functioning and education may be partly attributed to people with higher levels of education engaging in greater diversity of cognitive activity.

Building on a Sequential Mixed-Mode Research Design in the Monitoring the Future Study

Given the promise of the web push plus e-mail survey design for providing cost-effective and high-quality data (Patrick et al. 2018, 2019) as an alternative to a paper-and-pencil mailed survey design for the longitudinal Monitoring the Future (MTF) study, the current study sought to further enhance the web push condition. The MTF sample is based on US nationally representative samples of 12th grade students surveyed annually. The MTF control group for the current study included participants who completed the in-school baseline survey in the 12th grade and were selected to participate in their first follow-up survey in 2017 via mailed surveys (N = 1,222). A supplementary sample (N = ∼2,450) was assigned to one of the two sequential mixed-mode conditions. Those in condition 1 (N = 1,198), or mail push, were invited to complete mailed surveys and later given a web survey option. Those in condition 2 (N = 1,173), or enhanced web push, were invited to complete a web survey (the same as in the 2014 study, but with the addition of text messages and quick response (QR) codes and the web survey was optimized for mobile devices) and then later given a mailed survey option. Research aims were to examine response rates across conditions, as well as how responses were distributed across mode (paper, web), devices (computer, smartphone, table), and method of accessing the web survey (hand-entered URL, QR code, e-mail link, SMS link). Response rates differed significantly: the MTF control group was 34.2 percent, mail push was 35.4 percent, and enhanced web push was 42.05 percent. The higher response rate in the enhanced web push condition suggests that the additional strategies were effective at bringing in more respondents. Key estimates produced by the enhanced web push condition did not differ from those of the MTF control group.

Prevalence of total hip and knee arthroplasty in former National Football League players: comparison with the general US population and other populations of professional athletes

Objectives: To evaluate the prevalence of total hip arthroplasty (THA) and total knee arthroplasty (TKA) in a population of former National Football League (NFL) players. Methods: Participants were 3913 former NFL players (participation in years 1960–2019) who completed either an online or mailed survey that included self-reported TKA and THA, year(s) of surgery and date of birth. The prevalence of TKA and THA was reported by age category and compared to published cohorts of athlete populations and general population of non-athletes in the USA. Results: 12.3% and 8.1% of sample reported TKA and THA, respectively. The prevalence of both TKA and THA was higher in former NFL players compared to US non-athletes across all ages. Prevalence of TKA was not statistically higher than in other former athlete cohorts but performed at younger ages. The prevalence of TKA and THA was higher than in other cohorts of former NFL players. Conclusion: Former NFL players had higher prevalence of arthroplasty than the general population, suggesting prior participation in American-style football may contribute to elevated risk for arthroplasty at younger ages. Understanding risk factors in style of play, lifestyle and other contributors is important to improve joint health of this population.

Indoor Tanning Trends Among US Adults, 2007–2018

Objectives. To examine indoor tanning trends among US adults, and the relation to indoor tanning youth access legislation. Methods. This study analyzed the Health Information National Trends Survey (HINTS), a mailed survey, from the years 2007, 2011, 2013, 2014, 2017, and 2018 (combined n = 20 2019). Results. Indoor tanning prevalence decreased significantly over time among all US adults from 2007 (10%) to 2018 (4%; P < .001), among young adults aged 18 to 34 years (14% to 4%; P < .001), and among both women (14% to 4%; P < .001) and men (5% to 4%; P < .05). Indoor tanning significantly decreased in states that enacted youth access legislation by 2018, but did not significantly decrease for other states. Frequent indoor tanning was common in 2018; about one quarter of respondents who reported any indoor tanning did so 25 times or more in the past year. Conclusions. This study identifies several challenges in continuing to reduce indoor tanning in the United States. Youth access legislation may be effective for reducing tanning among the broader population of tanners; however, there remains a need for focus on highly frequent tanners, as well as men.

Severity of Postoperative Complications From the Perspective of the Patient

Background: Although provider-derived surgical complication severity grading systems exist, little is known about the patient perspective. Objective: To assess patient-rated complication severity and determine concordance with existing grading systems. Methods: A survey asked general surgery patients to rate the severity of 21 hypothetical postoperative events representing grades 1 to 5 complications from the Accordion Severity Grading System. Concordance with the Accordion scale was examined. Separately, descriptive ratings of 18 brief postoperative events were ranked. Results: One hundred sixty-eight patients returned a mailed survey following their discharge from a general surgery service. Patients rated grade 4 complications highest. Grade 1 complications were rated similarly to grade 5 and higher than grades 2 and 3 ( P ≤ .01). Patients rated one event not considered an Accordion scale complication higher than all but grade 4 complications ( P < .001). The brief events also did not follow the Accordion scale, other than the grade 6 complication ranking highest. Conclusion: Patient-rated complication severity is discordant with provider-derived grading systems, suggesting the need to explore important differences between patient and provider perspectives.

Can Phishing Tank Survey Response Rates? Evidence from a Natural Experiment

In today’s survey climate, many individuals doubt the legitimacy of survey invitations. Phishing, an Internet-based fraud that tricks users into disclosing private information, has the potential to further erode the perceived legitimacy of e-mailed survey invitations and harm cooperation. However, no study has tested the effect of phishing on response rates. This article reports on a natural experiment examining phishing’s effect on survey response. University faculty and staff received an invitation to participate in an annual web survey on satisfaction with information technology (IT) services followed by a request to participate in a second “survey” ostensibly sent by another university department. However, the second survey invitation was a simulated phishing attack sent by the IT department. Analysis of response rates and the timing of responses from each of the last five years of the legitimate survey suggests that the phishing simulation dramatically reduced response compared to predictions based on previous years.

Survey identifying commonality across international Recovery Colleges

Purpose The purpose of this paper is to provide a preliminary outline of the international presence, commonality and differences between Recovery Colleges. Design/methodology/approach This study used a short e-mailed survey to create a map of Recovery Colleges internationally and review Recovery Colleges outside the UK. Questions gathered descriptive and qualitative data to gain an overview of the mode of delivery and aspects respondents felt were noteworthy. Findings This paper identifies Recovery Colleges in 22 countries in five continents (including the UK). Participants described wide variance in their context. Despite adaptations, the operational models and inherent principles of each were closely aligned to those developed in the UK. Originality/value This paper provides the first baseline of Recovery Colleges on an international scale. It provides evidence of a high degree of commonality despite variance in setting and highlights the internationally valued transformational power of this model.