Management of Open Innovation in Healthcare for Cost Accounting Using EHR

Biancone, Paolo; Secinaro, Silvana; Brescia, Valerio; Calandra, Davide

doi:10.3390/joitmc5040099

Cited by 19 publications

(12 citation statements)

References 64 publications

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“…The effects of hospital organizational characteristics on performance can differ across public, nonprofit, and profit hospitals. The methods of which hospitals can effectively improve health equity may vary across diverse sectors [37,38]. Competing solutions to a trade-off between efficiency and equity can also vary across government, nonprofit, and for-profit health organizations.…”

Section: Resultsmentioning

confidence: 99%

The Equity of Health Care Spending in South Korea: Testing the Impact of Publicness

Youngju¹,

Kim

Jung

2020

IJERPH

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This paper examined the important organizational and managerial factors of publicness for the equity of health care. The extent of organizational publicness was measured with key independent variables such as ownership, evaluation, and accreditation. The dependent variable was measured by three equity indicators for patients under medical care and veterans care: financial inequity, social equity, and overall equity. We analyzed unbalanced panel data with 328 general hospitals between 2008 and 2012. We performed panel analysis with fixed and random effects. Our findings illustrate that government ownership is significantly associated with differences in equity indicators. Government owned hospitals show the better performance for equity than nonprofit and individually owned hospitals do. Compared to nonprofit and individually owned hospitals, government owned hospitals have a higher share of medical payment bills and health care spending for the disadvantaged but a lower proportion of out-of-pocket payment. Government evaluation is also significantly related to better equity performance. There are, however, significantly negative interactions between hospital government ownership and the size of medical payment bills. We found a significant tendency that the more medical payments, the less responsiveness to the equity of health care in government owned hospitals. Future research in hospital performance is required to consider not only sectoral differences but also the negative proclivity of public hospitals that shrink health care services for the poor. Further research is also expected to explore what sectoral identities and behaviors across public, nonprofit, and private hospitals influence the level of equity or inequity in health care.

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Section: Resultsmentioning

confidence: 99%

The Equity of Health Care Spending in South Korea: Testing the Impact of Publicness

Youngju¹,

Kim

Jung

2020

IJERPH

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“…The potential of algorithms includes data analysis. There is an immense quantity of data accessible now, which carries the possibility of providing information about a wide variety of medical and healthcare activities [ 91 ]. With the advent of modern computational methods, computer learning and AI techniques, there are numerous possibilities [ 79 , 83 , 84 ].…”

Section: Discussionmentioning

confidence: 99%

The role of artificial intelligence in healthcare: a structured literature review

Secinaro

Calandra

Secinaro

et al. 2021

BMC Med Inform Decis Mak

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287

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Background/Introduction Artificial intelligence (AI) in the healthcare sector is receiving attention from researchers and health professionals. Few previous studies have investigated this topic from a multi-disciplinary perspective, including accounting, business and management, decision sciences and health professions. Methods The structured literature review with its reliable and replicable research protocol allowed the researchers to extract 288 peer-reviewed papers from Scopus. The authors used qualitative and quantitative variables to analyse authors, journals, keywords, and collaboration networks among researchers. Additionally, the paper benefited from the Bibliometrix R software package. Results The investigation showed that the literature in this field is emerging. It focuses on health services management, predictive medicine, patient data and diagnostics, and clinical decision-making. The United States, China, and the United Kingdom contributed the highest number of studies. Keyword analysis revealed that AI can support physicians in making a diagnosis, predicting the spread of diseases and customising treatment paths. Conclusions The literature reveals several AI applications for health services and a stream of research that has not fully been covered. For instance, AI projects require skills and data quality awareness for data-intensive analysis and knowledge-based management. Insights can help researchers and health professionals understand and address future research on AI in the healthcare field.

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“…The author considers the importance of adopting these new or advanced management accounting techniques touted as relevant to companies that take a more strategic focus to business and thus were more effective in responding to global competitiveness. However, Biancone et al [68] pointed out that the ABC system and TDABC do not explain how to manage innovation. According to Alvarez-Aros and Herrera [69], innovation explains economic levels, the development of nations, and business performance; in the latter, the paradigm of open innovation is not the exception.…”

Section: Discussion: the Abc And Open Innovationmentioning

confidence: 99%

“…Studies on the impact of open innovation on organisational performance have seen an increase in recent years [68][69][70][71][72][73][74][75][76]. Moretti e Biancardi [71] sought to sort the impact of the level of inbound openness derived by the amount invested in internal development versus the external acquisition of intangible assets on the firm's performance according to three dimensions-economic performance, measured as the amount of firm turnover; the firm's financial performance, measured with shares value; and human resources performance, measured as the level of employment.…”

Section: Discussion: the Abc And Open Innovationmentioning

confidence: 99%

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Quesado

Hounsell

2021

Journal of Open Innovation: Technology, Market, and Complexity

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Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.

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Management of Open Innovation in Healthcare for Cost Accounting Using EHR

Cited by 19 publications

References 64 publications

The Equity of Health Care Spending in South Korea: Testing the Impact of Publicness

The Equity of Health Care Spending in South Korea: Testing the Impact of Publicness

The role of artificial intelligence in healthcare: a structured literature review

Activity-Based Costing (ABC) and Its Implication for Open Innovation

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