IDEAS home Printed from https://ideas.repec.org/a/fan/mesame/vhtml10.3280-mesa2015-023002.html
   My bibliography  Save this article

La misurazione delle performance dei servizi domiciliari e residenziali tra riforme istituzionali e applicazioni locali

Author

Listed:
  • Antonella Cifalin?
  • Irene Eleonora Lisi

Abstract

La letteratura evidenzia risultati contrastanti in merito agli effetti derivanti dall?introduzione, su impulso normativo, di sistemi di misurazione delle performance nelle aziende pubbliche. Alla luce della rilevanza dei servizi territoriali nel SSN, questa ricerca ha inteso esplorare la costruzione e le potenzialita di utilizzo, a fini gestionali, di un sistema di misurazione delle performance territoriali derivato a partire dai flussi informativi predisposti per adempiere a obblighi di accountability istituzionale. Tale obiettivo e stato perseguito attraverso un?indagine empirica, promossa dal Ministero della Salute e condotta in collaborazione con quattro aziende sanitarie locali, finalizzata a sviluppare teoricamente e testare empiricamente un sistema di misurazione delle performance derivato a partire dai flussi dati ministeriali relativi all?assistenza domiciliare e residenziale/semiresidenziale. I risultati dimostrano la fattibilita, l?attendibilita e la rilevanza del sistema proposto e identificano una serie di fattori che possono agevolare ovvero ostacolare il suo effettivo utilizzo.

Suggested Citation

  • Antonella Cifalin? & Irene Eleonora Lisi, 2015. "La misurazione delle performance dei servizi domiciliari e residenziali tra riforme istituzionali e applicazioni locali," MECOSAN, FrancoAngeli Editore, vol. 2015(93), pages 9-32.
  • Handle: RePEc:fan:mesame:v:html10.3280/mesa2015-023002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54070&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Kurunmaki, Liisa, 2004. "A hybrid profession--the acquisition of management accounting expertise by medical professionals," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 327-347.
    2. Paulino Silva & Aldónio Ferreira, 2010. "Performance management in primary healthcare services: evidence from a field study," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(4), pages 424-449, November.
    3. Rahat Munir & Kevin Baird & Sujatha Perera, 2013. "Performance measurement system change in an emerging economy bank," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(2), pages 196-233, February.
    4. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    5. Pettersen, Inger Johanne, 2001. "Hesitation and rapid action: the new public management reforms in the Norwegian hospital sector," Scandinavian Journal of Management, Elsevier, vol. 17(1), pages 19-39, March.
    6. DeGroff, Amy & Schooley, Michael & Chapel, Thomas & Poister, Theodore H., 2010. "Challenges and strategies in applying performance measurement to federal public health programs," Evaluation and Program Planning, Elsevier, vol. 33(4), pages 365-372, November.
    7. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    8. Filipe Amado, Carla Alexandra & Dyson, Robert G., 2008. "On comparing the performance of primary care providers," European Journal of Operational Research, Elsevier, vol. 185(3), pages 915-932, March.
    9. Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    10. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    11. Sabina Nuti & Chiara Seghieri & Milena Vainieri, 2013. "Assessing the effectiveness of a performance evaluation system in the public health care sector: some novel evidence from the Tuscany region experience," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 59-69, February.
    12. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Arnaboldi, Michela & Azzone, Giovanni, 2010. "Constructing performance measurement in the public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 266-282.
    2. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    3. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    4. Asaad Wahhab & Amna Ibrahim Obaid, 2023. "Adoption of the ISA 500 and its Impact on Audit Quality and Fraud Reduction: Evidence from Iraq," Technium Social Sciences Journal, Technium Science, vol. 45(1), pages 30-48, July.
    5. Anna Alon & Oksana Kim, 2022. "Protectionism through legislative layering: Implications for auditors and investors," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 363-383, September.
    6. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    7. Mennicken, Andrea & Miller, Peter & Samiolo, Rita, 2008. "Accounting for economic sociology," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 3-7.
    8. Arnaboldi, Michela & Spiller, Nicola, 2011. "Actor-network theory and stakeholder collaboration: The case of Cultural Districts," Tourism Management, Elsevier, vol. 32(3), pages 641-654.
    9. Iurii N. GUZOV, 2016. "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 651-651, June.
    10. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    11. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.
    12. Michela Arnaboldi & Irvine Lapsley, 2010. "Asset management in cities: polyphony in action?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 392-419, March.
    13. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    14. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    15. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
    16. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    17. Milena Vainieri & Francesca Ferrè & Stefania Manetti, 2021. "An Integrated Framework to Measure the Performance of Inter-Organizational Programme on Health Technology Assessment," Sustainability, MDPI, vol. 13(7), pages 1-17, March.
    18. Samiolo, Rita, 2017. "Accounting, actorhood and actors: A comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 21-26.
    19. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
    20. Ezzamel, Mahmoud & Xiao, Jason Zezhong, 2015. "The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 60-84.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:mesame:v:html10.3280/mesa2015-023002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=180 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.