Building on the analysis of the numerous contributions on the subject, treated by an extensive literature review, we highlight the limitations of traditional measurement systems and underlines the need for a comprehensive approach. In fact, in addition to traditional measurements, there is the need to consider other indicators of a different nature, not only the capital resources but also the non-property resources. According to this literature it is sufficiently established the consideration of performance on two fundamental levels: • the economic and financial, in more traditional terms; • the ‚real‛ results in terms of health. Bearing in mind these two levels together, the overall objective is to overcome the typical limits of bureaucracy which arise from the peculiar characteristics of healthcare organizations, in particular, and those ‚public‛ in general. The main points are: the centrality of the medical profession in providing the service, the lack of interaction between these and other professionals working within the healthcare facility - especially in management, and the intrinsic difficulties in determining the appropriateness of the interventions implemented by this. It is through the use of the instruments of ‚control‛ that is moving towards a stage where our professional staff is an active player in determining priorities, taking into account the resources available in the constant participation in the ‚corporate life‛. After drawing the map of those stakeholders, we first formulate some theoretical propositions for the construction of systematic architecture of these indicators, which offer a general nature, and it is hoped to modulate the same in relation to specific activities by companies.
Torrecchia, P. (2011). BEING ACCOUNTABLE: THE MEASUREMENT OF ITALIAN HEALTH CARE SECTOR PERFORMANCE. In 3rd INTERNATIONAL CONFERENCE ON GOVERNANCE, FRAUD, ETHICS & SOCIAL RESPONSIBILITY “scientific meeting point for the studies on accounting, finance, auditing, taxation and related law”.
BEING ACCOUNTABLE: THE MEASUREMENT OF ITALIAN HEALTH CARE SECTOR PERFORMANCE
TORRECCHIA, Patrizia
2011-01-01
Abstract
Building on the analysis of the numerous contributions on the subject, treated by an extensive literature review, we highlight the limitations of traditional measurement systems and underlines the need for a comprehensive approach. In fact, in addition to traditional measurements, there is the need to consider other indicators of a different nature, not only the capital resources but also the non-property resources. According to this literature it is sufficiently established the consideration of performance on two fundamental levels: • the economic and financial, in more traditional terms; • the ‚real‛ results in terms of health. Bearing in mind these two levels together, the overall objective is to overcome the typical limits of bureaucracy which arise from the peculiar characteristics of healthcare organizations, in particular, and those ‚public‛ in general. The main points are: the centrality of the medical profession in providing the service, the lack of interaction between these and other professionals working within the healthcare facility - especially in management, and the intrinsic difficulties in determining the appropriateness of the interventions implemented by this. It is through the use of the instruments of ‚control‛ that is moving towards a stage where our professional staff is an active player in determining priorities, taking into account the resources available in the constant participation in the ‚corporate life‛. After drawing the map of those stakeholders, we first formulate some theoretical propositions for the construction of systematic architecture of these indicators, which offer a general nature, and it is hoped to modulate the same in relation to specific activities by companies.File | Dimensione | Formato | |
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