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.