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

Author

Listed:
  • Christopher S. Chapman

    (University of Bristol [Bristol])

  • Anja Kern

    (DHBW Mosbach)

  • Aziza Laguecir

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

  • Gerardine Doyle

    (UCD - University College Dublin [Dublin])

  • Nathalie Angelé-Halgand

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université)

  • Allan Hansen

    (McGill University = Université McGill [Montréal, Canada])

  • Frank G.H. Hartmann
  • Céu Mateus

    (Lancaster University)

  • Paolo Perego

    (Free University of Bozen-Bolzano)

  • Vera Winter

    (Bergische Universität Wuppertal)

  • Wilm Quentin

    (TU - Technical University of Berlin / Technische Universität Berlin)

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.

Suggested Citation

  • Christopher S. Chapman & Anja Kern & Aziza Laguecir & Gerardine Doyle & Nathalie Angelé-Halgand & Allan Hansen & Frank G.H. Hartmann & Céu Mateus & Paolo Perego & Vera Winter & Wilm Quentin, 2021. "Managing quality of cost information in clinical costing: evidence across seven countries," Post-Print hal-04483717, HAL.
  • Handle: RePEc:hal:journl:hal-04483717
    DOI: 10.1108/jpbafm-09-2020-0155
    as

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