An innovative system of accounting and financial procedures: Evidence from two relevant Italian Regional Healthcare Services

Journal title MECOSAN
Author/s Cecilia Langella, Niccolò Persiani
Publishing Year 2022 Issue 2022/122
Language Italian Pages 26 P. 59-84 File size 0 KB
DOI 10.3280/mesa2022-122oa14618
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This study contributes to the Italian debate about the “Gestione Sanitaria Accentrata” (GSA), a dedicated reporting entity which covers the regional government’shealthcare revenues and expenditures. This paper is aimed at presenting an innovative system of integrated accounting and financial procedures which, rather than being limited to the GSA per se, has a wider scope and isintended to map the flow of funds of the whole Regional Healthcare Service. The analysis of two relevant case studies (settled respectively in Lombardy and Veneto) shows that these integrated procedures are particularly valuable in that they are able to: (i) reflect and enhance the organizational and financial peculiarities of different contexts; (ii) respond to a number of issues related to managing and controlling the relationships among the Region, its GSA, and the healthcare organizations.

Keywords: ; Gestione Sanitaria Accentrata; accounting and financial procedures; public healthcare sector; case studies; Veneto; Lombardy

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Cecilia Langella, Niccolò Persiani, Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto in "MECOSAN" 122/2022, pp 59-84, DOI: 10.3280/mesa2022-122oa14618