Management accounting and control systems in healthcare: a systematic literature review

Detalhes bibliográficos
Autor(a) principal: Clemente, Paulo André Pereira
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/69488
Resumo: The healthcare sector is facing major environmental changes and increasing costs. These are creating new challenges and requiring new methodologies to assure quality performance and financial sustainability for medical institutions. Therefore, this study aims at systematically reviewing literature on management accounting and control (MA&C), in particular activity-based costing (ABC), balanced scorecard (BSC), time-driven activity-based costing (TDABC) and total quality management (TQM) in healthcare. Results show considerable research conducted on these topics, mostly originating in Europe and North America, despite a lot of TQM articles originating from Asia. The majority of the articles included are research articles, mostly collecting data from secondary data, interviews and surveys.
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spelling Management accounting and control systems in healthcare: a systematic literature reviewActivity-based costingTotal quality managementBalanced scorecardTime-driven activity-based costingHealthcareSystematic literature reviewDomínio/Área Científica::Ciências Sociais::Economia e GestãoThe healthcare sector is facing major environmental changes and increasing costs. These are creating new challenges and requiring new methodologies to assure quality performance and financial sustainability for medical institutions. Therefore, this study aims at systematically reviewing literature on management accounting and control (MA&C), in particular activity-based costing (ABC), balanced scorecard (BSC), time-driven activity-based costing (TDABC) and total quality management (TQM) in healthcare. Results show considerable research conducted on these topics, mostly originating in Europe and North America, despite a lot of TQM articles originating from Asia. The majority of the articles included are research articles, mostly collecting data from secondary data, interviews and surveys.Major, Maria JoãoRUNClemente, Paulo André Pereira2019-05-13T11:49:07Z2019-01-222019-01-22T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/69488TID:202224090enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:32:55Zoai:run.unl.pt:10362/69488Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:34:57.757734Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Management accounting and control systems in healthcare: a systematic literature review
title Management accounting and control systems in healthcare: a systematic literature review
spellingShingle Management accounting and control systems in healthcare: a systematic literature review
Clemente, Paulo André Pereira
Activity-based costing
Total quality management
Balanced scorecard
Time-driven activity-based costing
Healthcare
Systematic literature review
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Management accounting and control systems in healthcare: a systematic literature review
title_full Management accounting and control systems in healthcare: a systematic literature review
title_fullStr Management accounting and control systems in healthcare: a systematic literature review
title_full_unstemmed Management accounting and control systems in healthcare: a systematic literature review
title_sort Management accounting and control systems in healthcare: a systematic literature review
author Clemente, Paulo André Pereira
author_facet Clemente, Paulo André Pereira
author_role author
dc.contributor.none.fl_str_mv Major, Maria João
RUN
dc.contributor.author.fl_str_mv Clemente, Paulo André Pereira
dc.subject.por.fl_str_mv Activity-based costing
Total quality management
Balanced scorecard
Time-driven activity-based costing
Healthcare
Systematic literature review
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Activity-based costing
Total quality management
Balanced scorecard
Time-driven activity-based costing
Healthcare
Systematic literature review
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description The healthcare sector is facing major environmental changes and increasing costs. These are creating new challenges and requiring new methodologies to assure quality performance and financial sustainability for medical institutions. Therefore, this study aims at systematically reviewing literature on management accounting and control (MA&C), in particular activity-based costing (ABC), balanced scorecard (BSC), time-driven activity-based costing (TDABC) and total quality management (TQM) in healthcare. Results show considerable research conducted on these topics, mostly originating in Europe and North America, despite a lot of TQM articles originating from Asia. The majority of the articles included are research articles, mostly collecting data from secondary data, interviews and surveys.
publishDate 2019
dc.date.none.fl_str_mv 2019-05-13T11:49:07Z
2019-01-22
2019-01-22T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/69488
TID:202224090
url http://hdl.handle.net/10362/69488
identifier_str_mv TID:202224090
dc.language.iso.fl_str_mv eng
language eng
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dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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