The designing of a performance measurement system usually involves several players, the number and the role of the players in building new performance measurement tools depending on the features affecting the type of organization. Among them, health care units can be considered as some of the...

Le opportunità ed i vantaggi derivanti dall’esternalizzazione e dalla centralizzazione dei processi aziendali, evidenziati in letteratura nel contesto privato, sono riscontrabili anche nel contesto sanitario pubblico? L’articolo si propone di compiere una prima valutazione dei risultati...

Lo sviluppo dell’innovazione tecnologica in sanità impone un’attenta valutazione del suo impatto relativamente alle molteplici dimensioni che lo costituiscono. Una di queste è senz’altro quella economica, considerando l’importanza assunta dalla spesa sanitaria nei sistemi economici. Le...

The paper aims to analyze the process of change of management accounting system (MAS) as a consequence of changes in the complexity of organizational structure in healthcare. It analyzes the process of change of MAS according with the theoretical frameworks of Habermas (1987) and Laughlin...

The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a...

Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers and constitutes a powerful costing model...