ABC: The Pathway to Comparison of the Costs of Integrated Care

Paulus, Aggie; Raak, Arno van; Keijzer, Femke

doi:10.1111/1467-9302.00315

Cited by 25 publications

(20 citation statements)

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“…Clinicians require AISs linking accounting information with the care activity performed Cherry et al, 2011;Conrad and Guven Uslu, 2011;Hoyt & Lay, 1995;Lewis et al, 1996;Lowe & Doolin, 1999;Lowe, 1997;Scarparo, 2006;Szczesny & Ernst, 2016;Vera & Kuntz, 2007 Some HCOs have attempted to implement process-based AISs, showing the advantages of AISs that fit both clinicians and controllers' needs Ballantine et al, 1998;Campanale et al, 2014;Chan, 1993;Demeere et al, 2009;Devine et al, 2000;Driver, 2001;Ernst & Szczesny, 2008;Goldschmidt & Gafni, 1990;Hellman et al, 2015;Hoyt & Lay, 1995;Kaplan & Porter, 2011;Kaplan & Witkowski, 2014;Paulus et al, 2002;Pizzini, 2006;…”

Section: Articlesmentioning

confidence: 99%

Clinicians and accounting: A systematic review and research directions

et al. 2019

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This paper provides a review of the literature concerning clinicians’ approach to accounting information systems (AISs) in healthcare organizations. The paper examines highly rated accounting and management literature since 1980. Articles are categorized according to their research topics, settings, and methodologies, then findings are analyzed. Results show that clinicians’ resistance to accounting is the consequence of the inadequacy of AISs, which are designed according to reforms inspired by a managerial orientation. This suggests that future research should focus on AISs design, investigating patterns of implementation of AISs that can increase clinicians’ commitment to and use of accounting for decision making.

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Section: Articlesmentioning

confidence: 99%

Clinicians and accounting: A systematic review and research directions

et al. 2019

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“…In response, more than half of all UK local authorities and US public sector organizations use activity-based costing systems (ABC), which allocate resource costs to public services through a multistep procedure based on activity consumption. However, despite its widespread use and theoretical support (for example Goddard and Ooi, 1998;Paulus et al, 2002;Ching et al, 2008), some degree of caution is needed. The procedure for estimating an ABC model in the public sector is difficult and costly, and to ensure continuing relevance, ABC models must be updated frequently, which demands more time and resources (Mullins and Zorn, 1999).…”

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confidence: 99%

Time-driven activity-based costing for public services

Stouthuysen¹,

Schierhout²,

Roodhooft³

et al. 2014

Public Money & Management

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“…(p. 25). 27 Used in this way, integrated care pathways are intended to improve patient care by bringing together and coordinating the work of often diverse health and care providers including primary and acute trusts, health authorities, local authorities and the private and voluntary sector. 28 Some authors (particularly in the UK) refer to all care pathways as integrated care pathways and we recognize that in practice the difference between a care pathway and an integrated care pathway is probably one of degree.…”

Section: Integrated Care Pathwaysmentioning

confidence: 99%

Care pathways and designing the health-care built environment: an explanatory framework

Davies¹,

Gray²

2009

International Journal of Care Pathways

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The built environment in which health and social care is delivered can have an impact on the efficiency and outcomes of care processes. The health-care estate is large and growing and is expensive to build, adapt and maintain. The design of these buildings is a complex, difficult and political process. Better use of care pathways as an input to the design and use of the built environment has the potential to deliver significant benefits. A number of variations on the idea of care pathways are already used in designing health-care buildings but this is under-researched. This paper provides a framework for thinking about care pathways and the health-care built environment. The framework distinguishes between five different pathway 'types' defined for the purpose of understanding the relationship between pathways and infrastructure. The five types are: 'care pathways', 'integrated care pathways', 'patient pathways', 'patient journeys' and 'patient flows'. The built environment implications of each type are discussed and recommendations made for those involved in either building development or care pathway projects.

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ABC: The Pathway to Comparison of the Costs of Integrated Care

Cited by 25 publications

References 0 publications

Clinicians and accounting: A systematic review and research directions

Clinicians and accounting: A systematic review and research directions

Time-driven activity-based costing for public services

Care pathways and designing the health-care built environment: an explanatory framework

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