CHAPTER 5

Accounting Information Systems and the U.S. Health Care Industry

David M. Shapiro

Introduction and Overview

According to the North American Industry Classification System (NAICS) manual published in 2017 by the U.S. Office of Management and Budget (OMB), health care and social assistance should be grouped together (namely, sector 62) because of their commonalities and unclear boundaries between them (see U.S. OMB 2017). Fundamentally, sector 62 circumscribes services (i.e., labor inputs) typically delivered by health practitioners to individuals. Due to the nature of health care delivered, financed, and charged for in the United States, the accounting information system (AIS) is first and foremost used to identify the nature of these ...

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