(416) 736-2100 ext. 77929
Office: Room S344G, SSB
Area(s) of Expertise
- Accounting - Health
- Accounting - Management
- Managerial Decision Processes
- Performance Measures
- Public Policy
About Sylvia H. Hsu
My current research interest centers on management accounting, including the use of cost information, strategic cost management, capacity-planning and pricing decisions. The empirical enquiry is to understand how a firm uses accounting information in decision-making and how it evaluates its business environment to dynamically apply accounting information in management and strategies. I am also interested in health care cost management, performance measures in the hospital industry, and the impact of health expenditure on the health outcome. My studies hold for healthcare policymaker implications for the allocation of expensive and limited medical resources to maintain the quality of healthcare care.
2014 Top Ranked Abstract, “Changes in Health-Related Quality of Life among Cancer Survivors: A Population Analysis." Medical decision making Society for Medical Decision Making Annual Meeting
2006 Best paper award of the American Accounting Association Annual Conference, Management Accounting Section, “The Use of Cost Information in Pricing Decisions: Empirical Evidence,”
2003, 2004, 2006 American Accounting Association Management Accounting Section Doctoral Consortium Fellow
2003, 2004 Accounting Summer Scholarship, University of Wisconsin-Madison
2002 Big 10+ Doctoral Consortium fellow
1998 Yi Shun Ruo Scholarship, National Chengchi University
Wang, Shi-Yi, Sylvia H. Hsu, Melissa D. Aldridge, Emily Cherlin, and Elizabeth Bradley, 2019. “Racial Differences in Health Care Transitions and Hospice Use at the End of Life.” Journal of Palliative Medicine, forthcoming.
Chan, Yee-Ching Lilian, and Sylvia H. Hsu. 2019. “Target Setting and Ratcheting: A Case Study of Ontario Hospitals’ Quality Improvement Plans.” Canadian Journal of Administrative Sciences, 36(1), 128–144.
Sylvia H. Hsu*, Peiyin Hung, and Shi-Yi Wang. 2019. Factors Associated with Hospices’ Nonparticipation in Medicare’s Hospice Compare Public Reporting Program. Medical Care, 57(1): 28-35.
Wang, Shi-Yi, Sylvia H. Hsu*, Siwan Huag, Kathy C. Doan, Cary P. Gross, and Xiaomei Ma. 2018. “Regional Practice Patterns and Racial/Ethnic Differences in Intensity of End-of-Life Care.” Health Services Research, 53(6): 4291-4309.
Wang, Shi-Yi, Sylvia H. Hsu, Siwan Huag, Pamela R. Soulas, and Cary P. Gross. 2017. “Regional Variation in Associations between Length of Hospice Enrollment and End-of-Life Care Expenditures among Cancer Decedents.” Health Affairs, 36(2):328-336. (impact factor: 5.23, rank: 1st
of 75 journals in the Health Policy & Services category, JCR 2015).
Chung, Janne, and Sylvia H. Hsu. 2017. “The Effect of Cognitive Moral Development on Honesty in Managerial Reporting.” Journal of Business Ethics, 145(3):463-575.
Wang, Shi-Yi, Sylvia H. Hsu, Cary P. Gross, Tara Sanft, Amy J Davidoff, and James B. Yu. 2016. “Change in Health-Related Quality of Life among Cancer Survivors: A Population-Level Analysis. Value in Health, Jul-Aug, 19(5):631–8. (impact factor: 3.82, rank: 4th of 75 journals in the Health Policy & Services category, JCR 2015).
Chan, Yee-Ching Lilian, and Sylvia H. Hsu. 2014 “Performance-Based Compensation and Quality Improvement Plans in Ontario Hospitals.” International Journal of Management Accounting Research 4(1):1–22.
Bai, Ge, Sylvia H. Hsu, and Ranjani Krishnan. 2014. “Accounting Performance and Capacity Investment Decisions: Evidence from California Hospitals.” Decision Sciences Journal 42 (2), 309–339.
Hsu, Sylvia H., and Sandy Qu. 2012. “Strategic Cost Management Strategy and Institutional Changes in Hospitals.” European Accounting Review 21 (3): 499–531. (Social Science Citation Indexed journal, impact factor: 1.47, JCR, 2010).
Hsu, Sylvia H., and Johnny JiungYee Lee. 2012. “Timing of Sale, Pricing, and Cost Information: Evidence from the Airline Industry.” Accounting Perspectives 11 (3): 197–209.
Wang, Shi-Yi, Li-Kuei Chen, Sylvia H. Hsu*, and Shih-Chieh Wang. 2012. “Health Care Utilization and Health Outcomes: A Population Study of Taiwan.” Health Policy and Planning 27 (7): 590–599. (impact factor: 3.06, rank: 4th of 67 journals in the Health Policy & Services category, JCR 2012).
Hsu, Sylvia H. 2011. “Cost Information and Pricing: Empirical Evidence.” Contemporary Accounting Research 28 (2): 554–579 (Financial Times ranked journal).
Courses TaughtACTG 5210 Management Accounting (MBA core course)
ACTG 2020 Management Accounting Concepts (BBA core course)
Project Title Role Award Amount Year Awarded Granting Agency Project TitleMoral Reasoning, Social Preferences, and Hones Reporting RolePrincipal investigator Award Amount$57,000.00 Year Awarded2014 Granting AgencySSHRC– Insight Development Grants (IDG) Project Title“Moral Reasoning, Social Preferences, and Hones Reporting Role Award Amount$1,500.00 Year Awarded2014 Granting AgencyYork University SSHRC Small Research Grant Project TitleInfectious Ethics: Experimental Evidence RolePrincipal Investigator Award Amount$31,944.00 Year Awarded2010 Granting AgencySocial Sciences and Humanities Research Council - RDI competition Project TitleInfectious Ethics: Experimental Evidence RolePrincipal Investigator Award Amount$3,000.00 Year Awarded2009 Granting AgencySocial Sciences and Humanities Research Council - Small Research Grant Project TitleThe dynamic relation between cost information and price RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2007 Granting AgencyCanadian Academic Accounting Association - Research Grant Program