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Time-driven activity-based costing to improve transparency and decision making in healthcare

Author

Listed:
  • Cristina Campanale
  • Lino Cinquini
  • Andrea Tenucci

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.

Suggested Citation

  • Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Time-driven activity-based costing to improve transparency and decision making in healthcare," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(2), pages 165-186, June.
    • Handle: RePEc:eme:qrampp:v:11:y:2014:i:2:p:165-186
    DOI: 10.1108/QRAM-04-2014-0036
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    Citations

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    Cited by:

    1. Ana Paula Beck da Silva Etges & Luciane Nascimento Cruz & Rosane Schlatter & Jeruza Neyeloff & Ricardo Bertoglio Cardoso & Luciane Kopittke & Altacilio Aparecido Nunes & José Alburquerque Neto & José , 2022. "Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures," International Journal of Health Planning and Management, Wiley Blackwell, vol. 37(1), pages 189-201, January.
    2. Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
    3. Paola Paoloni & Antonietta Cosentino & Barbara Iannone, 2021. "L?attitudine delle imprese al cambiamento durante le crisi sistemiche. Spunti dal settore agroalimentare," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 241-264.
    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. Keel, George & Savage, Carl & Rafiq, Muhammad & Mazzocato, Pamela, 2017. "Time-driven activity-based costing in health care: A systematic review of the literature," Health Policy, Elsevier, vol. 121(7), pages 755-763.
    6. Ana Paula Beck Etges & Luciane Nascimento Cruz & Regina Kuhmmer Notti & Jeruza Lavanholi Neyeloff & Rosane Paixão Schlatter & Claudia Caceres Astigarraga & Maicon Falavigna & Carisi Anne Polanczyk, 2019. "An 8-step framework for implementing time-driven activity-based costing in healthcare studies," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 20(8), pages 1133-1145, November.
    7. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.
    8. Chiara Mio & Antonio Costantini & Silvia Panfilo & Sonia Baggio, 2020. "CSR and management control integration. Evidence from an employee welfare plan implementation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 151-175.
    9. Gábor Dávid Kiss & Mercédesz Mészáros, 2019. "Exchange Rate Modeling under Unconventional Monetary Policy on a European Panel Sample," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(3), pages 05-24.
    10. Véronique Nabelsi & Véronique Plouffe, 2019. "Breast cancer treatment pathway improvement using time‐driven activity‐based costing," International Journal of Health Planning and Management, Wiley Blackwell, vol. 34(4), pages 1736-1746, October.
    11. Josef Krupička, 2020. "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 53-66.

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