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Management accounting and control systems in healthcare: a systematic literature review
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| 1.18 MB | Adobe PDF |
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Resumo(s)
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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Palavras-chave
Activity-based costing Total quality management Balanced scorecard Time-driven activity-based costing Healthcare Systematic literature review