Author:
Campanale Cristina,Cinquini Lino,Tenucci Andrea
Abstract
Purpose
– The purpose of this paper is to discuss the potentialities of innovative accounting tools in supporting “transparency” and “resource allocation” in public hospitals, by describing the implementation of a pilot project of time-driven activity-based costing (TDABC).
Design/methodology/approach
– An interventionist research (IR) approach has been adopted: two medical doctors, three financial controllers and three researchers were involved. Collection of data used to implement the accounting model is based on hospital databases and interviews.
Findings
– The information produced may allow a higher coherence between resources and activities. TDABC may enhance transparency and support decisions toward a better organization of work and an informed allocation of resources.
Research limitations/implications
– Further studies are required to analyze decisions following the implementation of the TDABC model.
Originality/value
– The accounting literature lacks case studies describing the application of TDABC in hospital settings, despite its good informative potentialities and the limited investment required to introduce TDABC. Moreover, the use of the IR approach and the involvement of medical doctors may help to get coherence between accounting data and clinical work and may support the further diffusion and development of this costing model in hospitals.
Subject
Accounting,Business and International Management
Reference40 articles.
1. Abernethy, M.A.
and
Stoelwinder, J.U.
(1990), “The relation between organization structure and management control in hospital”, Accounting, Auditing & Accountability Journal, Vol. 3 No. 1, pp. 18-32.
2. Abernethy, M.A.
and
Stoelwinder, J.U.
(1995), “The role of professional control in the management of complex organizations”, Accounting, Organizations and Society, Vol. 20 No. 1, pp. 1-17.
3. Abernethy, M.A.
and
Vagnoni, E.
(2004), “Power, organization design and managerial behaviour”, Accounting, Organizations and Society, Vol. 29 Nos 3/4, pp. 207-225.
4. Aird, B.
(1996), “Activity-based cost management in health care – another fad?”, International Journal of Health Care Quality Assurance, Vol. 9 No. 4, pp. 16-19.
5. Arnaboldi, M.
and
Lapsley, I.
(2004), “Modern costing innovations and legitimation: a health care study”, Abacus, Vol. 40 No. 1, pp. 1-20.
Cited by
49 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献