IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxiiiy2020i3p475-507.html
   My bibliography  Save this article

From Health Care Services to Healthcare Profiling within the COVID-19 Emergency: The Role of the Health Quality Impact Assessment inside the Local Health Unit

Author

Listed:
  • Ubaldo Comite

Abstract

Purpose: The work considers the application of the quality of the care profile in hospital care, trying to obtain an overview of the resources used in the entire emergency management process in order to understand the information necessary for setting up improvement of activities. The analysis, combines theoretical reflections and empirical evidence relating to the treatment of the COVID-19 virus, develops the approach in question within the complex process of establishing a more effective and efficient care path. Design/Methodology/Approach: The choice of the field survey, is based on the qualitative method and in particular through the use of the case study, finds justification with the study objective and with the nature of the phenomenon investigated. This method lends itself to the need to observe the phenomena being analyzed in the environment of natural manifestation, even in the presence of other variables such as, the peculiarity of the managerial approach of the structure being investigated. Taking into account the current lack of knowledge on the subject being analyzed (COVID-19), the research is also based on a study of exploratory cases. Exploratory studies are appropriate when the understanding of the phenomenon under analysis from a theoretical (clinical) point of view is still in the embryonic stage. More generally, case studies are aimed at understanding complex organizational phenomena. The investigation concerns the Alfa Hospital in Calabria, selected as a study unit on the basis of some considerations. From a territorial point of view it operates in a vast provincial area. The strong focus on share capital is an important element in relation to the issue of quality as it represents a meta-condition for starting efficiency and planning processes. In addition, from an organizational point of view, the Company participated as a partner in projects on issues relating to emergency management. The Company is the regional reference hospital, DEA II level, regional HUB headquarters and COVID-19 Center. It is the reference point of the SPOKE centers, ensuring the highly specialized functions related to the emergency / urgency, coordinating the activity of the networks at local-regional and national level. Findings: The research focuses on the collection of data that represent the effort made by the Company in the construction of a theoretical-practical framework that acts as a reading key for the interrelation of emergency management with the Company's specific organizational-management model within the path concerning the provision of health services and the related care profiles having as central inspiring logic the centralization of the patient. Practical Implications: Consistent with what happened in other sectors of the Public Administration, where the process of change has as its objective the search for efficiency and efficacy, in Italy there is growing awareness that an efficient, effective and fair health service must be considered a critical success factor for the economic and social development of the country. The health system is at the center of great attention, having to demonstrate that it is adequately using the constantly decreasing resources available to it, in the face of a growing demand for health. Originality/value: The need for a growing orientation towards performance and the use of programming tools in the healthcare sector has been consolidated in the overall process of public administration corporatization. In this context, pathologies characterized by the length of care paths and high complexity in terms of treatment and complications must be considered. These pathologies are important in epidemiological terms, absorbed resources and potential for improvement from the point of view of intervention policies, public health services and efficiency.

Suggested Citation

  • Ubaldo Comite, 2020. "From Health Care Services to Healthcare Profiling within the COVID-19 Emergency: The Role of the Health Quality Impact Assessment inside the Local Health Unit," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 475-507.
  • Handle: RePEc:ers:journl:v:xxiii:y:2020:i:3:p:475-507
    as

    Download full text from publisher

    File URL: https://www.ersj.eu/journal/1651/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    2. Maria Serena Chiucchi, 2014. "Editoriale. Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 5-9.
    3. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Joanna Dyczkowska & Tomasz Dyczkowski, 2020. "Building Stakeholder Relations through Ongoing Engagement and Constructive Dialogue: Lessons from Large Biopharmaceutical Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 733-746.
    2. Marcin Gornikiewicz & Radoslaw Bielawski & Marzena Walkowiak, 2020. "Russian “Hard Power” and “Soft Power” in Influencing Central and Eastern European Countries on the Example of Poland in the COVID-19 Era," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 18-26.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.
    2. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    3. Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
    4. Marco Vedovato & Antonio Costantini & Alessio Ministeri, 2021. "La valutazione del margine delle commesse pluriennali. Il caso Permasteelisa Group," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 215-240.
    5. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
    6. Anass Mawadia & Philippe Chapellier & Ariel Eggrickx, 2016. "ERP et profil d’activités du contrôleur de gestion : une évolution par paliers ?," Post-Print hal-02012528, HAL.
    7. Pong, Christopher K.M. & Mitchell, Falconer, 2012. "Inventory investment & control: How have UK companies been doing?," The British Accounting Review, Elsevier, vol. 44(3), pages 173-188.
    8. How, Shi-Min & Alawattage, Chandana, 2012. "Accounting decoupled: A case study of accounting regime change in a Malaysian company," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 403-419.
    9. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    10. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    11. Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.
    12. Francesco Capalbo & Adelaide Ippolito & Margherita Smarra & Marco Sorrentino, 2023. "Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 119-142.
    13. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    14. Philippe Lorino, 2006. "Les Logiciels De Gestion Integree (Erp) Et L'Hybridation Des Metiers De Gestion – Le Cas D'Un Grand Groupe Industriel," Post-Print halshs-00558373, HAL.
    15. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 6(1), pages 18-30, January.
    16. Andrea Cardoni, 2018. "Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuit?: a knowledge transfer matter?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 5-15.
    17. Uyar, Ali & Kuzey, Cemil, 2016. "Does management accounting mediate the relationship between cost system design and performance?," Advances in accounting, Elsevier, vol. 35(C), pages 170-176.
    18. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
    19. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.
    20. Iveroth, Einar, 2012. "Leading global IT-enabled change across cultures," European Management Journal, Elsevier, vol. 30(4), pages 340-351.

    More about this item

    Keywords

    Quality; assistance; healthcare; company; programming; emergency; service; COVID-19; efficiency; management; hospital.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • I1 - Health, Education, and Welfare - - Health
    • I10 - Health, Education, and Welfare - - Health - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxiii:y:2020:i:3:p:475-507. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.