Managing quality of cost information in clinical costing: evidence across seven countries - Archive ouverte HAL Accéder directement au contenu
Article Dans Une Revue Journal of Public Budgeting Accounting and Financial Management Année : 2021

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

Résumé

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.

Dates et versions

hal-04483717 , version 1 (29-02-2024)

Identifiants

Citer

Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, et al.. Managing quality of cost information in clinical costing: evidence across seven countries. Journal of Public Budgeting Accounting and Financial Management, 2021, 34 (2), pp.310-329. ⟨10.1108/jpbafm-09-2020-0155⟩. ⟨hal-04483717⟩
6 Consultations
0 Téléchargements

Altmetric

Partager

Gmail Mastodon Facebook X LinkedIn More