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Verso la "sustainability accounting" in Sanit?: il caso della Medicina Trasfusionale

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  • Alessia D'andrea

Abstract

Le riforme di regionalizzazione ed aziendalizzazione del settore sanitario italiano hanno guidato gli attori verso la ricerca di strumenti di accounting atti a monitorare le performance non solo economico-finanziarie, ma anche sociali e ambientali dell?attivit? svolta e a sviluppare un approccio valutativo partecipativo. La necessit? di comprendere la misura in cui attivit? attuali non sono sostenibili e orientare le decisioni, ha consentito lo sviluppo di pratiche di sustainability accounting, in grado di consentire la valutazione delle prestazioni in conformit? con gli obiettivi multidimensionali (insiti nella mission di tutela della salute) nel rispetto del vincolo di economicit?. Lo studio condotto verte sul processo attuato nell?ambito della Medicina Trasfusionale della Regione Marche.

Suggested Citation

  • Alessia D'andrea, 2012. "Verso la "sustainability accounting" in Sanit?: il caso della Medicina Trasfusionale," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2012(1), pages 97-123.
    • Handle: RePEc:fan:rissri:v:html10.3280/riss2012-001007
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