Titre :

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

Auteur(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]

Titre de la revue :

Journal of Public Budgeting Accounting and Financial Management

Pagination :

310-329

Éditeur :

Pracademic Press

Date de publication :

2021-09-24

ISSN :

1096-3367

Mot(s)-clé(s) en anglais :

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

Discipline(s) HAL :

Sciences de l'Homme et Société/Gestion et management

Résumé en anglais : [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 ...
Lire la suite >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.Lire moins >

Langue :

Anglais

Vulgarisation :

Non

Collections :

• Lille Économie Management (LEM) - UMR 9221

Source :

Harvested from HAL