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Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service

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  • Macinati, Manuela S.
  • Anessi-Pessina, E.

Abstract

Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:hepoli:v:117:y:2014:i:1:p:98-111
    DOI: 10.1016/j.healthpol.2014.03.011
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    3. 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.
    4. García-Cornejo, Beatriz & Pérez-Méndez, José A., 2018. "Assessing the effect of standardized cost systems on financial performance. A difference-in-differences approach for hospitals according to their technological level," Health Policy, Elsevier, vol. 122(4), pages 396-403.
    5. 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.
    6. 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.
    7. 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.

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