Title :

Managing quality of cost information in clinical costing: evidence across seven countries

Author(s) :

Chapman, Christopher [Auteur]
University of Bristol [Bristol]
Kern, Anja [Auteur]
Laguecir, Aziza [Auteur]
Lille économie management - UMR 9221 [LEM]
Doyle, Gerardine [Auteur]
University College Dublin [Dublin] [UCD]
Angelé-Halgand, Nathalie [Auteur]
Laboratoire d'économie et de management de Nantes Atlantique [LEMNA]
Hansen, Allan [Auteur]
McGill University = Université McGill [Montréal, Canada]
Hartmann, Frank G.H. [Auteur]
Mateus, Céu [Auteur]
Lancaster University
Perego, Paolo [Auteur]
Free University of Bozen-Bolzano
Winter, Vera [Auteur]
Bergische Universität Wuppertal
Quentin, Wilm [Auteur]
Technical University of Berlin / Technische Universität Berlin [TUB]

Journal title :

Journal of Public Budgeting Accounting and Financial Management

Pages :

310-329

Publisher :

Pracademic Press

Publication date :

2021-09-24

ISSN :

1096-3367

English keyword(s) :

Healthcare
DRG based payment systems
Materiality and quality score
MAQS
Quality of cost information
Tariff payment systems

HAL domain(s) :

Sciences de l'Homme et Société/Gestion et management

English abstract : [en]

Purpose The 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/methodol ...
Show more >Purpose The 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/approach Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material. Findings Although 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/implications The 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/value The 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.Show less >

Language :

Anglais

Popular science :

Non

Collections :

• Lille Économie Management (LEM) - UMR 9221

Source :

Harvested from HAL