IDEAS home Printed from https://ideas.repec.org/a/fan/mesame/vhtml10.3280-mesa2022-122oa14618.html
   My bibliography  Save this article

Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto

Author

Listed:
  • Cecilia Langella
  • Niccol? Persiani

Abstract

Il presente studio intende offrire un contributo al dibattito sulla Gestione Sanitaria Accentrata (GSA). Nello specifico, propone uno strumento innovativo, vale a dire la redazione di un sistema di procedure amministrativo-contabili della GSA che, travalicando i confini organizzativi della GSA stessa e abbracciando una logica integrata di sistema del SSR, mappa i flussi di risorse afferenti al fabbisogno sanitario. Attraverso la disamina di due casi studio particolarmente emblematici (quello della GSA in Lombardia e quello di Azienda Zero in Veneto), lo studio mostra che le procedure sistemiche e integrate della GSA (i) sono utilmente applicabili in contesti diversi, in quanto in grado di coglierne e valorizzarne le peculiarità organizzative e contabili; (ii) costituiscono un valido strumento di risposta alle principali problematiche della GSA soprattutto in termini di governo e controllo della filiera Regione-GSAaziende sanitarie.

Suggested Citation

  • 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.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2022-122oa14618
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72266&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. Sven Modell, 2014. "The societal relevance of management accounting: An introduction to the special issue," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 83-103, April.
    2. Ingrid Jeacle, 2012. "Accounting and popular culture: framing a research agenda," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(4), pages 580-601, May.
    3. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
    4. John C. Dumay, 2010. "A critical reflective discourse of an interventionist research project," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 46-70, April.
    5. repec:eme:aaaj00:aaaj-04-2014-1661 is not listed on IDEAS
    6. repec:eme:aaaj00:09513571211225051 is not listed on IDEAS
    7. repec:eme:aaaj00:09513570710762584 is not listed on IDEAS
    8. 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.
    9. Sheila Ellwood & Susan Newberry, 2007. "Public sector accrual accounting: institutionalising neo‐liberal principles?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 549-573, July.
    10. Hopwood, Anthony G., 1985. "The tale of a committee that never reported: Disagreements on intertwining accounting with the social," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 361-377, July.
    11. Ed Vosselman, 2014. "The 'performativity thesis' and its critics: Towards a relational ontology of management accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 181-203, April.
    12. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    13. Jönsson, Sten & Lukka, Kari, 2005. "Doing interventionist research in management accounting," GRI-rapport 2005:6, University of Gothenburg, Gothenburg Research Institute GRI.
    14. David Heald & Ron Hodges, 2015. "Will “austerity” be a critical juncture in European public sector financial reporting?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(6), pages 993-1015, August.
    15. 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.
    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. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2022. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 7-27.
    2. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2023. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2023(127), pages 7-27.

    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. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
    2. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    3. 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.
    4. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    5. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    6. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2022. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 7-27.
    7. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    8. 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.
    9. 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.
    10. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
    11. David Heald & Ron Hodges, 2018. "Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(7), pages 782-804, November.
    12. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    13. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    14. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    15. van Helden, Jan & Uddin, Shahzad, 2016. "Public sector management accounting in emerging economies: A literature review," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 34-62.
    16. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    17. Marco Gatti & Maria Serena Chiucchi & Marco Montemari, 2018. "Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 169-169, August.
    18. Vasilii Erokhin & Dmitry Endovitsky & Alexey Bobryshev & Natalia Kulagina & Anna Ivolga, 2019. "Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
    19. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
    20. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.

    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/mesa2022-122oa14618. 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.