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Cost Interactions in Healthcare

Authors: Robert Biscontri; Silvia Alessi-Severini;

Cost Interactions in Healthcare

Abstract

Accounting literature provides many examples of how it has helped healthcare decision making. There is no evidence of how healthcare has helped accounting. This is a unique study which views accounting decision making from a non-business perspective of healthcare decision making, through treatment cost interactions. Relationships between illness and illness related costs are viewed from a treatment perspective showing that cost interactions are more complex than would be suggested by current accounting decision making models. The result is that managerial decision making needs to provide flexibility to allow unique cost interactions which are expected but not quantifiable to be included in decision metrics. Both financial and non-financial information is shown to be of continued importance in decision making, but suggesting that some healthcare costs may mask themselves as irrelevant even though they are not.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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Average
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