Innovazione organizzativa in ospedale e cambiamenti nei sistemi di controllo direzionale

Journal title MECOSAN
Author/s Antonella Cifalino, Irene Eleonora Lisi
Publishing Year 2018 Issue 2017/104
Language Italian Pages 24 P. 27-50 File size 23793 KB
DOI 10.3280/MESA2017-104003
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Hospital organizational innovation has achieved great momentum, both at international and national levels, in response to the need of providing high quality, efficient, appropriate, and equitable health care services. However, relatively little is known about the evolution in the design and use of management control systems in order to effectively cope with the challenges emerging from new organizational models. This represents a relevant research gap, as the literature highlights the relevance exerted by management control systems to support organizational innovation. In order to address this gap, this paper analyses three case studies and discusses the critical issues that characterize the evolution of management control systems in response to hospital organizational innovation processes.

Keywords: Hospital organizational innovation, management control systems, responsibility centers, performance measurement, vertical control, horizontal control.

  1. Annemans L., Van Overbeke N., Standaert B., Van Belle S. (2005). Estimating resource use and cost of prophylactic management of neutropenia with filgrastim. Journal of Nursing Management, 13(3): 265-274.
  2. Baraldi S. (2012). I sistemi di controllo direzionale. Contingency theory e criteri di progettazione. Milano: McGraw-Hill.
  3. Barsanti S., Nuti S. (2014). The equity lens in the health care performance evaluation system. The International Journal of Health Planning and Management, 29(3): e233-e246.
  4. Birkelien N. L. (2017). A Strategic Framework for Improving the Patient Experience in Hospitals. Journal of Healthcare Management, 62(4): 250-259. DOI: 10.1097/JHM-D-17-00071
  5. Chenhall R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2): 127-168.
  6. Chenhall R. H. (2008). Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society, 33(4): 517-550.
  7. Cinquini L., Miolo Vitali P., Pitzalis A., Campanale C. (2009). Process view and cost management of a new surgery technique in hospital. Business Process Management Journal, 15(6): 895-919. DOI: 10.1108/14637150911003775
  8. D’Andreamatteo A., Ianni L., Lega F., Sargiacomo M. (2015). Lean in healthcare: A comprehensive review. Health Policy, 119(9): 1197-1209.
  9. Eisenhardt K. M. (1989). Building theories from case study research. Academy of management review, 14(4): 532-550. DOI: 10.5465/AMR.1989.4308385
  10. Feeley T. W. (2010). A method for defining value in healthcare using cancer care as a model. Journal of Healthcare Management, 55(6): 399-411.
  11. Ferreira A., Otley D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4): 263-282.
  12. Gabutti I., Mascia D., Cicchetti A. (2017). Exploring “patient-centered” hospitals: A systematic review to understand change. BMC Health Services Research, 17(1): 364.
  13. García-Goñi M., Hernández-Quevedo C., Nuño-Solinís R., Paolucci F. (2012). Pathways towards chronic care-focused healthcare systems: Evidence from Spain. Health Policy, 108(2): 236-245.
  14. Hellman S., Kastberg G., Siverbo S. (2015). Explaining process orientation failure and success in health care – three case studies. Journal of Health Organization and Management, 29(6): 638-653.
  15. Ittner C., Lanen W.N., Larcker D.F. (2002). The association between activity-based costing and manufacturing performance. Journal of Accounting Research, 40(3): 711-726. DOI: 10.1111/1475-679X.00068
  16. Kaplan R.S., Porter M.E. (2011). How to solve the cost crisis in health care. Harvard Business Review, 89(9): 46-64.
  17. Kastberg G., Siverbo S. (2013). The design and use of management accounting systems in process oriented health care–an explorative study. Financial Accountability & Management, 29(3): 246-270.
  18. Kastberg G., Siverbo S. (2016). The role of management accounting and control in making professional organizations horizontal. Accounting, Auditing & Accountability Journal, 29(3): 428-451.
  19. Keel G., Savage C., Rafiq M., Mazzocato P. (2017). Time-driven activity-based costing in health care: A systematic review of the literature. Health Policy, 121(7): 755-763.
  20. Kinder T., Burgoyne T. (2013). Information Processing and the Challenges Facing Lean Healthcare. Financial Accountability & Management, 29(3): 271-290.
  21. Kollberg B., Dahlgaard J.J., Brehmer P.O. (2006). Measuring lean initiatives in health care services: issues and findings. International Journal of Productivity and Performance Management, 56(1): 7-24. DOI: 10.1108/17410400710717064

Antonella Cifalino, Irene Eleonora Lisi, Innovazione organizzativa in ospedale e cambiamenti nei sistemi di controllo direzionale in "MECOSAN" 104/2017, pp 27-50, DOI: 10.3280/MESA2017-104003