L’introduzione di un sistema di prezzi di trasferimento. Il caso dell’Azienda Ospedaliero-Universitaria Pisana

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Luca Del Bene, Antonello De Vito, Carlo Milli, Fabio Guarracino
Anno di pubblicazione 2018 Fascicolo 2018/2
Lingua Italiano Numero pagine 26 P. 35-60 Dimensione file 312 KB
DOI 10.3280/MACO2018-002003
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

;

Keywords:Hospitals, transfer pricing, cost accounting system, public sector, decision-support processes

  1. Colbert G.J., B.H. Spicer (1995), A multi-case investigation of a theory of the transfer pricing process, Accounting, Organization and Society, 20, 6.
  2. Covaleski M.A., Dirsmith M.W., Michelman J.E. (1993), An institutional theory perspective on the DRG framework, case-mix accoounting systems and health-care organizations, Accounting, Organizations and society, 18, 1, pp. 65-80.
  3. Cruz I., Major M., Scapens R.W. (2009), Institutionalization and practice variation in the management control of a global/local setting, Accounting, Auditing & Accountability Journal, 22, 1, pp. 91-117.
  4. Cyert R.M., March J.G. (1963), A behavioral theory of the firm, Englewood Cliffs, N.J.
  5. Dearden J. (1960), Interdivisional pricing, Harvard Business Review, jan.-feb.
  6. Del Bene L. (2000), Criteri e strumenti per il controllo di gestione nelle aziende sanitarie. Milano, Giuffrè.
  7. Del Bene L. (2008), Lineamenti di pianificazione e controllo per le amministrazioni pubbliche. Torino, Giappichelli.
  8. Del Bene L., Ceccarelli R. (2016), Il contributo del Sistema Informativo alla gestione logistica dei materiali. Un caso studio nel settore sanitario, Management Control, 1, pp. 149-172. DOI: 10.3280/MACO2016-001009
  9. Demeerec N., Stouthuysen K., Roodhooft F., (2009) Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact, Health Policy, 92, pp. 296-304.
  10. Eccles R.G. (1985), The transfer pricing problem: a theory for practice, Heath, Lexington.
  11. Eisenhardt K.M. (1989), Building Theories From Case Study Research, The Academy of Management Review, Oct., 14, 4, pp. 532-550.
  12. Eisenhardt, K.M., Graebner M.E. (2007), Theory building from cases: opportunities and challenges, Academy of Management Journal, 50, 1, pp. 25-32.
  13. Emmanuel C.R. Mehafdi M. (1994), Transfer pricing, London, Academic Press.
  14. Evans J.H., Hwang Y., Nagarajan N.J. (1997), Cost reductionand process reengineering in hospitals, Journal of cost management, 11, 3, pp. 20-27.
  15. Fattore G. (2005), Metodi di ricerca in economia aziendale, Milano, Egea.
  16. Goldberg M.J., Kosinski L. (2011), Activity-Based Costing and Management in a Hospital-Based GI Unit, Clinical Gastroenterology and Hepatology, 9, 11.
  17. Greenwood R., Hinings C.R. (1996), Understanding radical organizational change: bringing together the old and the new institutionalism, Academy of Management Review, 21, 4, pp. 1022-1054.
  18. Javid M., Hadian M., Ghaderi H., Ghaffari S., Salehi M. (2016), Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital, Global Journal of Health Science, 8, 1.
  19. Johansson T., Siverbo S. (2009), Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change, Management Accounting Research, 20, 2, pp. 146-162.
  20. Johnson H.T., Kaplan R.S. (1989), Ascesa e declino della contabilità direzionale, Milano, Isedi.
  21. Jönson S., Lukka K. (2005), Doing interventionist research in management accounting, Göteborg, Gothenburg Research Institute.
  22. Kaplan R.S., Atkinson A.A. (2002), Advanced management accounting, ed. italiana, Bianchi C., Bubbio A. (a cura di), Torino, Isedi.
  23. Kasanen E. et al. (1993), The constructive approach in management accounting research, Journal of Management Accounting Research, 5, pp. 243-264.
  24. Kirton R., Hazlehurst M. (1991), Activity based costing at the Luton & Dunstable Hospital, London, CiMa.
  25. Kuntz L., Vera A. (2005), Transfer pricing in hospitals and efficiency of physicians: the case of anesthesia services, Health care manager review, July-Sept. pp. 262-269.
  26. Lapsley I. (2008), Financial Accountability and Management 24, 1, pp. 77-96.
  27. Lawson R. (1994), Activity based costing systems for hospital management, CMA-The management accounting magazine, 68, 5.
  28. Lehtonen T. (2007), DRG-based prospective pricing and case-mix.
  29. Leotta A., Ruggeri D. (2012), I cambiamenti nei sistemi di misurazione e valutazione manageriale nelle aziende ospedaliere universitarie come contesti multi-stakeholder: proposizioni teoriche ed evidenze empiriche, Management Control, 3, pp. 63-86. DOI: 10.3280/MACO2012-003004
  30. Ma Y., Tayles M. (2009), On the emergence of strategic management accounting: an institutional perspective, Accounting and Business Research, 39, 5, pp. 473-495.
  31. Anselmi L. (2008), Principi e Metodi di Contabilità Economico Patrimoniale per lo Stato e le Pubbliche Amministrazioni nel quadro teorico ed operativo internazionale, Roma.
  32. Anthony R.N., Dearden J.E., Bedford N.M. (1986), Management control system, Illinois, Homewood.
  33. Anthony R.N. Govindarajan V. (2001), Management control systems, New York, McGraw-Hill.
  34. Arnaboldi M., Lapsley I. (2005), Activity based costing in healthcare: a UK study, Research in Healthcare financial Management, 10, 1, pp. 61-75.
  35. Atkinson A.A., Kaplan R.S., Matsumura E.M., Young S.M. (2015), Managerial accounting, Upper Saddle River, NJ, Pearson.
  36. Baldarelli M.G. (2017), Managerial accounting and charity in hospitality enterprises, Management control, 2, pp. 53-69, DOI: 10.3280/MACO2017-002004
  37. Baldino L, Longo F. (1996), Calcolo dei costi e determinazione delle tariffe in un contesto di scarsità di informazioni: una metodologia operativa per le aziende sanitarie, Mecosan, 17, pp. 98-111.
  38. Malmi T. (1997), Towards explaining activity-based costing failure: accounting and control in a decentralized organizations, Management accounting research, 8, 4, pp. 459-480.
  39. Marchi L., Bertei M. (2016), Performance Audit in the Public Sector. What is the contribution to the Performance Management?, Management Control, 3, pp. 49-63. DOI: 10.3280/MACO2016-003004
  40. Mariani L., Tieghi M., Gigli S. (2016), The efficacy of performance management system in healthcare. A literature review and research perspectives, Management Control, 3, pp. 97-116. DOI: 10.3280/MACO2016-003006
  41. McGowan A.S., Klammer T.P. (1997) Satisfaction with activity based cost implementation, Journal of Management Accounting Research, pp. 217-237.
  42. Meijboom R. (2009), Cost Allocation in the Operating Room Department: The consumer pay, University of Twente.
  43. Miller R. (2005), Reduction of Anesthesia Process Times After the Introduction of an Internal Transfer Pricing System for Anesthesia Services, by the Internation Anesthesia Research Society.
  44. Mintzberg H. (1996), Managing government, governing management, Harvard Business Review, may-june.
  45. Mintzberg H. (1996), La progettazione dell’organizzazione aziendale, Bologna, il Mulino.
  46. Modell S. (2009), Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment, Financial Accountability & Management, 25, 3, pp. 277-303.
  47. Nannei A. (2007), La congruità delle tariffe Drg: un caso aperto, Mecosan, 62, pp. 151-169.
  48. Ongaro E., Bergamaschi W. (2001), Lo sviluppo del sistema informativo automatizzato nelle aziende ospedaliere: impatto organizzativo e logiche di gestione, Mecosan, 10, 37.
  49. Perera S., McKinnon J.L., Harrison G.L. (2003), Diffusion of transfer pricing innovation in the context of commercialization – a longitudinal case study of a government trading enterprise, Management Accounting Research, 14, pp. 140-164
  50. Pizzini M. (2006), The relation between cost system design, managers evaluation of the relevance and usefulness of cost data and finanzial performance: an empirical study of US hospitals, Accounting, organizations and society, 31, pp. 179-210.
  51. Ross T.K. (2004), Analyzing Health Care Operations Using ABC, Journal of Health Care Finance, 30, 3, pp. 1-20.
  52. Russo S. (2011), L’ABC e il benchmarking di processo nella valutazione delle attività di day surgery, Mecosan, 80.
  53. Scapens R.W. (1990), Research management accounting practice: the role of case study methods, British Accounting Review, 22, 3, pp. 259-281.
  54. Schuster M., Standl T., Reissmann H., Kuntz L., Schulte am Esch J. (2005), Reduction of Anesthesia Process Times After the Introduction of an Internal Transfer Pricing System for Anesthesia Services, International Anesthesia Research Society, pp. 187-194.
  55. Solomons D. (1973), Divisional performance: measurement and control, Illinois, Home-wood.
  56. Swieringa R.J., Waterhouse J.H. (1982), Organizational views of transfer pricing, Accounting Organizations and Society, 7, 2.
  57. Tameny M., Cullen J., Gonzalez J. (2006), Changes in accounting and financial information system in a Spanish electricity company: a new institutional theory analysis, Management Accounting Research, 17, 4, pp. 409-432.
  58. Udpa S. (1996), Activity based costing for hospitals, Health Care Management Review, Summer, pp. 83-96.
  59. Watson D.J.H., Baumler J.V. (1986), Transfer pricing: a behavioral context, The accounting Review, Jul.
  60. Weick K.E. (1979), The social psychology of organizing, MA, Reading.
  61. Yin R. K., (2003), Case study research, 3rd edition, Thousand Oaks, Sage.
  62. Zangrandi A. (1985), Il controllo di gestione nelle Unità Sanitarie Locali, Milano, Giuffrè.
  63. Bartlett C.A., Ghoshal S. (1996), Il ruolo del management dai sistemi alle persone, Harvard Business Review, gennaio-febbraio.
  64. Barzelay M. (2010), The comparative historical analysis of public management policy cycles in France, Italy, and Spain, Governance, 23, 2, pp. 209-307.
  65. Battaglia G., Pedretti F. (2012), ABC nella riabilitazione: la presa in carico in ciclo diurno continuo per l’età evolutiva, Mecosan, 81, pp. 75-85.
  66. Bergamin Barbato M. (1991), Programmazione e controllo in un’ottica strategica, Torino, Utet.
  67. Bellanger M.M., Tardif L. (2006), Accounting and reimbursement schemes for inpatient care in France, Health Care Manag Sci, 9, 3, pp. 295-305.
  68. Borgonovi E. (1996), Principi e sistemi aziendali per le pubbliche amministrazioni, Milano, Egea.
  69. Borgonovi E., Fattore G., Longo F. (2015), Management delle istituzioni pubbliche, Milano Egea.
  70. Boyns T., Edwards J.R., Emmanuel C. (1999), A longitudinal study of the determinants of transfer pricing change, Management Accounting Research, 10, pp. 85-108.
  71. Broadbent J., Jacobs k., Laughlin R. (2001), Organizational resistence strategies to unwanted accounting and finance changes: the case of general medical practice in the United Kingdom, Accounting, auditing & accountability journal, 14, 5, pp. 339-361.
  72. Broadbent J., Laughlin R. (2013) Accounting Control and Controlling Accounting: Interdis-ciplinary and Critical perspectives, Emerald Publishing.
  73. Burns J. (2000), The dynamics of accounting change. Inter-play between new practices, rou-tines, institutions, power and politics, Accounting, Auditing & Accountability Journal, 13, 5, pp. 566-596. DOI: 10.1108/09513570010353710
  74. Burns J., Scapens R.W. (2000), Conceptualizing management accounting change: an institu-tional framework, Management Accounting Research, 11, 1, March, pp. 3-25.
  75. Burns J., Vaivio J. (2001), Management accounting change, Management Accounting Research, 12, 4, pp. 389-402.
  76. Casati G. (1996) (a cura di), Manuale di contabilità direzionale nelle aziende pubbliche, Milano, Egea.
  77. Chan Y., Ching L. (1993), Improving hospital cost accounting with activity-based costing, Health Care Management Review, Winter, 18, 1.
  78. Chiarini M., Foglietta F. (2000), L’introduzione della contabilità economica nell’Azienda sanitaria di Cesena: occasione per una riforma organizzativa, Mecosan, 9, n. pp. 35.
  79. Chirico A., Palozzi G., Calò L. (2014), Cost accounting del follow-up annuo per il controllo remoto dei defibrillatori impiantabili, Mecosan, 90, pp. 71-98. DOI: 10.3280/MESA2014-090005
  80. Cohen D., March J.G., Olsen J.P. (1972), A garbage can model of organizational change, Administrative Science Quarterly, March.
  81. Colangelo I., Cavallo M.C., Zanini, R., Macagno F. (2004), Costi e tariffe nelle unità di terapia intensiva neonatale in Italia, Mecosan, 13, pp. 9-21.

Luca Del Bene, Antonello De Vito, Carlo Milli, Fabio Guarracino, L’introduzione di un sistema di prezzi di trasferimento. Il caso dell’Azienda Ospedaliero-Universitaria Pisana in "MANAGEMENT CONTROL" 2/2018, pp 35-60, DOI: 10.3280/MACO2018-002003