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

Chapman, C.S. and Kern, A. and Laguecir, A. and Doyle, G. and Angelé-Halgand, N. and Hansen, A. and Hartmann, F.G.H. and Mateus, C. and Perego, P. and Winter, V. and Quentin, W. (2021) Managing quality of cost information in clinical costing:evidence across seven countries. Journal of Public Budgeting, Accounting and Financial Management.

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Abstract

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.

Item Type:
Journal Article
Journal or Publication Title:
Journal of Public Budgeting, Accounting and Financial Management
Additional Information:
This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/2000/2002
Subjects:
ID Code:
161660
Deposited By:
Deposited On:
29 Oct 2021 10:40
Refereed?:
Yes
Published?:
Published
Last Modified:
03 Dec 2021 09:29