Managing quality of cost information in clinical costing: evidence across seven countries
| العنوان: | Managing quality of cost information in clinical costing: evidence across seven countries |
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| المؤلفون: | Frank Hartmann, Gerardine Doyle, Céu Mateus, Christopher S. Chapman, Nathalie Angelé-Halgand, Paolo Perego, Anja Kern, Allan Hansen, Vera Winter, Wilm Quentin, Aziza Laguecir |
| المصدر: | Journal of Public Budgeting, Accounting and Financial Management, 34, 310-329 Journal of Public Budgeting, Accounting and Financial Management, 34, 2, pp. 310-329 |
| سنة النشر: | 2022 |
| مصطلحات موضوعية: | Materiality and quality score (MAQS), Quality of cost information, Public Administration, Standardization, business.industry, Strategy and Management, media_common.quotation_subject, Healthcare, Level of detail (writing), Center for Cognition, Culture and Language (CCCL), Tariff, Tariff payment systems, Health care, Quality Score, DRG based payment systems, Operations management, Quality (business), Relevance (information retrieval), Business, Activity-based costing, Institute for Management Research, media_common |
| الوصف: | PurposeThe purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal).Design/methodology/approachCosting practices in seven countries were analysed via questionnaires, interviews and relevant published material.FindingsAlthough clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.Research limitations/implicationsThe authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.Originality/valueThe authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes. |
| وصف الملف: | application/pdf; text |
| تدمد: | 1096-3367 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_dedup___::de16ccd81703b221b02fd99648934eb5 https://hdl.handle.net/2066/247679 |
| Rights: | OPEN |
| رقم الانضمام: | edsair.doi.dedup.....de16ccd81703b221b02fd99648934eb5 |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 10963367 |
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