IDEAS home Printed from https://ideas.repec.org/a/fan/mesame/vhtml10.3280-mesa2014-091002.html
   My bibliography  Save this article

Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera

Author

Listed:
  • Cristina Campanale
  • Lino Cinquini
  • Andrea Tenucci

Abstract

Questa ricerca si propone un duplice obiettivo: da un lato arricchire la letteratura sul cambiamento degli strumenti di costing, ponendo l?accento su quegli elementi che possono facilitare o limitare il cambiamento, dall?altro riflettere sul modo in cui nuovi strumenti di costing potrebbero supportare le organizzazioni sanitarie in una migliore distribuzione delle risorse disponibili in un contesto di domanda crescente e risorse limitate. A tal fine l?articolo discute un?esperienza pilota di applicazione del Time-Driven Activity- Based Costing in un?azienda ospedaliera, attuato mediante di un approccio di interventionist research. I risultati evidenziano i fattori che possono favorire il cambiamento negli strumenti di costing tra questi un elevato commitment da parte degli attori aziendali e delle Direzioni Generali e la presenza di un evento che stimoli il cambiamento. La ricerca enfatizza inoltre il ruolo cruciale di un controllo di gestione che deve essere "forte" per agire come leader del cambiamento e punto di congiunzione tra cultura clinica e manageriale. Inoltre, i risultati evidenziano che il Time-Driven Activity-Based Costing e in grado di supportare il management in una migliore distribuzione delle risorse. Lo strumento evidenzia in modo trasparente il flusso e le cause dei costi. Inoltre il coinvolgimento dei medici, favorito dall?approccio interventionist research (utilizzato per l?introduzione del sistema di costing) permette la costruzione di uno strumento in grado di rappresentare in modo piu corretto la realta aziendale. I risultati di questa ricerca evidenziano come l?utilizzo di strategie e strumenti adeguati rappresentino le leve su cui il management sanitario deve agire per gestire al meglio le risorse a disposizione continuando a perseguire gli obiettivi di salute.

Suggested Citation

  • Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2014-091002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52778&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Chua, Wai-Fong & Degeling, Pieter, 1993. "Interrogating an accounting-based intervention on three axes: Instrumental, moral and aesthetic," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 291-318, May.
    2. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
    3. Michela Arnaboldi & Irvine Lapsley, 2004. "Modern Costing Innovations and Legitimation: A Health Care Study," Abacus, Accounting Foundation, University of Sydney, vol. 40(1), pages 1-20, February.
    4. Sten Jönsson, 2010. "Interventionism – an approach for the future?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 124-134, April.
    5. Laughlin, Richard C., 1987. "Accounting systems in organisational contexts: A case for critical theory," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 479-502, August.
    6. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    7. Demeere, Nathalie & Stouthuysen, Kristof & Roodhooft, Filip, 2009. "Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact," Health Policy, Elsevier, vol. 92(2-3), pages 296-304, October.
    8. Irvine Lapsley, 2001. "The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors," Abacus, Accounting Foundation, University of Sydney, vol. 37(1), pages 79-109, February.
    9. Giuseppe Marcon & Fabrizio Panozzo, 1998. "Reforming the reform: changing roles for accounting and management in the Italian health care sector," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 185-208.
    10. Vicki Baard, 2010. "A critical review of interventionist research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 13-45, April.
    11. Jönsson, Sten & Lukka, Kari, 2005. "Doing interventionist research in management accounting," GRI-rapport 2005:6, University of Gothenburg, Gothenburg Research Institute GRI.
    Full references (including those not matched with items on IDEAS)

    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. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
    2. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    3. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    4. 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.
    5. Eddy Cardinaels & Naomi Soderstrom, 2013. "Managing in a Complex World: Accounting and Governance Choices in Hospitals," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 647-684, December.
    6. Davie, Shanta S.K., 2008. "An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1054-1079.
    7. Macinati, Manuela S. & Rizzo, Marco G., 2014. "Budget goal commitment, clinical managers’ use of budget information and performance," Health Policy, Elsevier, vol. 117(2), pages 228-238.
    8. Cecilia Langella & Niccol? Persiani, 2022. "Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 59-84.
    9. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    10. Power, Michael & Laughlin, Richard, 1996. "Habermas, law and accounting," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 441-465, July.
    11. Silvia Pilonato & Antonella Cugini, 2016. "Peculiarit? e potenzialit? della misurazione dei costi nella diagnostica per immagini," MECOSAN, FrancoAngeli Editore, vol. 2016(98), pages 105-123.
    12. Eldenburg, Leslie & Soderstrom, Naomi & Willis, Veronda & Wu, Anne, 2010. "Behavioral changes following the collaborative development of an accounting information system," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 222-237, February.
    13. Campanale, Cristina & Cinquini, Lino, 2016. "Emerging pathways of colonization in healthcare from participative approaches to management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 59-74.
    14. 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.
    15. Anne Fortin & Hamid Haffaf & Chantal Viger, 2007. "The Measurement of Success of Activity‐Based Costing and Its Determinants: A Study within Canadian Federal Government Organizations/L'évaluation Du Succès De La Comptabilité Par Activités Et Ses Déter," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 231-262, August.
    16. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    17. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    18. Lee Parker, 2007. "Financial and external reporting research: the broadening corporate governance challenge," Accounting and Business Research, Taylor & Francis Journals, vol. 37(1), pages 59-61.
    19. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
    20. Antonio Barretta, 2005. "The difficulties presented by cost comparison for health care trusts," Public Management Review, Taylor & Francis Journals, vol. 7(4), pages 589-613, December.

    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:fan:mesame:v:html10.3280/mesa2014-091002. 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: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=180 .

    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.