Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Francesco Capalbo, Adelaide Ippolito, Margherita Smarra, Marco Sorrentino
Anno di pubblicazione 2023 Fascicolo 2023/1
Lingua Italiano Numero pagine 24 P. 119-142 Dimensione file 271 KB
DOI 10.3280/MACO2023-001006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The aim of this work is to analyze how technological innovations in performance measurement systems allow to overcome some of the challenges that public health organizations face in terms of performance measurement and evaluation. The changes that were adopted to affect performance measurement, but also their effectiveness, were analyzed together with an assessment of the responses devel-oped to achieve these changes. The paper contains an in-depth case study of a lo-cal health company using an innovative information system. The case study high-lights how the technological innovations, implemented during the period of the pandemic from Covid-19, have been implemented at the Local Health Authority of Caserta, in order to make the process of measuring and evaluating some per-formances of the administrative and health area.

Parole chiave:Digital innovation, Local Health Authority, Performance measure-ment, performance evaluation, Covid-19

  1. Abernethy M.A., Chua W. (1996). Field study of control system ‘Redesign’: the impact of institutional process on strategic choice, Contemporary Accounting Research, 13(2), pp. 569-606.
  2. Al-Hakim L., Lu W. (2017). The role of collaboration and technology diffusion on business performance, International journal of productivity and performance management, 66(1), pp. 25-50.
  3. Alohali M., Carton F., O’Connor Y. (2020). Investigating the antecedents of perceived threats and user resistance to health information technology: a case study of a public hospital, Journal of Decision Systems, 29(1), pp. 27-52.
  4. Anthony R. (1965). Planning and Control Systems: A Framework for Analysis, Boston, Harvard Business Press.
  5. Bergeron B.P. (2017). Performance management in healthcare: from key performance indicators to balanced scorecard, Productivity Press.
  6. Bisbe J., Malagueño R. (2012). Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?, Management Accounting Research, 23(4), pp. 296-311.
  7. Bititci U.S., Turner U., Begemann C. (2000). Dynamics of performance measurement systems, International Journal of Operations & Production Management, 20(6), pp. 692-704.
  8. Bodenheimer T., Lorig K., Holman H., Grumbach K. (2002). Patient self-management of chronic disease in primary care, JAMA, 288(19), pp. 2469-2475.
  9. Braithwaite R.L., Lythcott N. (1989). Community empowerment as a strategy for health promotion for black and other minority populations, JAMA, 261(2), pp. 282-283.
  10. Breslow L. (1992). Empowerment, not outreach: serving the health promotion needs of the inner city, American Journal of Health Promotion, 7(1), pp. 7-8.
  11. Brignall S., Modell S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’, Management Accounting Research, 11(3), pp. 281-306.
  12. Cella D., Hahn E.A., Jensen S.E., Butt Z., Nowinski C.J., Rothrock N., Lohr, K.N. (2015). Patient-reported outcomes in performance measurement, RTI Press, Research Triangle Park, NC.
  13. Chaudhuri S., Dayal U., Narasayya V. (2011). An overview of business intelligence technology, Communications of the ACM, 54(8), pp. 88-98.
  14. Colinet C., Delcamp A., Ferretti M., Gennai S., Germain C., Zamberlan S. (1997). Managerialità e sussidiarietà: due sfide per il governo locale, Milano, FrancoAngeli.
  15. Collins S.R., Davis K. (2006). Transparency in health care: The time has come, New York, Commonwealth Fund.
  16. Costumato L., Bonomi Savignon A., Scalabrini F. (2021). Ideal-tipi di performance management nella pianificazione delle Aziende Sanitarie: una prima rilevazione empirica a livello nazionale, Mecosan, 117, pp. 7-26.
  17. Coulter A., Ellins J. (2007). Effectiveness of strategies for informing, educating, and involving patients, British Medical Journal, 335, 7609, pp. 24-27.
  18. Culica D., Prezio E. (2009). Hospital board infrastructure and functions: the role of governance in financial performance, International journal of environmental research and public health, 6(3), pp. 862-873.
  19. Davenport T.H. (2006). Competing on analytics, Harvard Business Review, 84(1), pp. 98-105.
  20. Elbashir M.Z., Collier P.A., Davern M.J. (2008). Measuring the effects of business intelligence systems: The relationship between business process and organizational performance, International journal of accounting information systems, 9(3), pp. 135-153.
  21. Elg M., Broryd K.P., Kollberg B. (2013). Performance measurement to drive improvements in healthcare practice, International Journal of Operations & Production Management, 33(11/12), pp. 1623-1651.
  22. Elg M., Stenberg J., Kammerlind P., Tullberg S., Olsson J. (2011). Swedish healthcare management practices and quality improvement work: development trends, International journal of health care quality assurance, 24(2), pp. 101-123.
  23. Ferreira A., Otley D. (2009). The design and use of performance management systems: An extended framework for analysis, Management Accounting Research, 20(4), pp. 263-282.
  24. Fiano F., Sorrentino M., Caputo F., Smarra M. (2022). Intellectual Capital for recovering patient centrality and ensuring patient satisfaction in Healthcare sector, Journal of Intellectual Capital, 23(3), pp. 461-478.
  25. Garengo P., Biazzo S., Bititci U.S. (2005). Performance measurement systems in SMEs: A review for a research agenda, International journal of management reviews, 7(1), pp. 25-47.
  26. Groen B.A., Wouters M.J., Wilderom C.P. (2012). Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study, Management Accounting Research, 23(2), pp. 120-141.
  27. Grossi G., Kallio K.M., Sargiacomo M., Skoog M. (2020). Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda, Accounting, Auditing & Accountability Journal, 33(1), pp. 256-280.
  28. Handayani P.W., Hidayanto A.N., Pinem A.A., Hapsari I.C., Sandhyaduhita P.I., Budi I. (2017). Acceptance model of a hospital information system, International journal of medical informatics, 99, pp. 11-28.
  29. Henri J.F. (2004). Performance measurement and organizational effectiveness: Bridging the gap, Managerial Finance, 30, pp. 93-123.
  30. Hirschman A.O. (1970). Exit, Voice, and Loyalty: Responses to Decline in Firms, Organizations, and States, 25, Cambridge, MA, Harvard University Press.
  31. Ippolito A. (2000). L’empowerment dei fruitori dei servizi sanitari, Padova, CEDAM.
  32. Ippolito A., Sorrentino M., Capalbo F., Di Pietro A. (2022). How technological innovations in performance measurement systems overcome management challenges in healthcare, The International Journal of Productivity and Performance Management, DOI: 10.1108/IJPPM-11-2021-0664
  33. Jayasinghe S. (2011). Conceptualising population health: from mechanistic thinking to complexity science, Emerging themes in epidemiology, 8(1), pp. 1-7.
  34. Kontio E., Lundgren-Laine H., Kontio J., Korvenranta H., Salanterä S. (2013). Information utilization in tactical decision making of middle management health managers, CIN: Computers, Informatics, Nursing, 31(1), pp. 9-16.
  35. Kueng P. (2002). Performance measurement systems in the service sector: the potential of IT is not yet utilised, International Journal of Business Performance Management, 4(1), pp. 95-114.
  36. Lauer T. (2010). Change management, Berlin Heidelberg, Springer.
  37. Lecci F., Lega F., Prenestini A., Valotti G., Rotolo A. (2015). Misurare per governare le aziende sanitarie: Controllo direzionale, governo clinico, valutazione delle performance e rendicontazione sociale, Milano, EGEA.
  38. Lee C.L., Lai S.Q. (2007). Performance measurement systems for knowledge management in high technology industries: a balanced scorecard framework, International Journal of Technology Management, 39(1-2), pp. 158-176.
  39. Ruggeri D., Leotta A. (2012). I cambiamenti nei sistemi di misurazione e valutazione manageriale nelle aziende ospedaliere universitarie come contesti multi-stakeholder: proposizioni teoriche ed evidenze empiriche, Management Control, 3, 63-86.
  40. Lillis A.M., van Veen‐Dirks P.M. (2008). Performance measurement system design in joint strategy settings, Journal of Management Accounting Research, 20(1), pp. 25-57.
  41. Llamas-Alonso M.R., Jiménez-Zarco A.I., Martínez-Ruiz M.P., Dawson J. (2009). Designing a predictive performance measurement and control system to maximize customer relationship management success, Journal of Marketing Channels, 16(1), pp. 1-41.
  42. Macinati M.S., Anessi-Pessina E. (2014). Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service, Health Policy, 117(1), pp. 98-111.
  43. Marchand M., Raymond, L. (2008). Researching performance measurement systems, International Journal of Operations & Production Management, 28(7), pp. 663-686.
  44. Merchant K.A., Van der Stede W.A. (2007). Management control systems: performance measurement, evaluation and incentives, Pearson Education.
  45. Melnyk S.A., Bititci U., Platts K., Tobias J., Andersen B. (2014). Is performance measurement and management fit for the future?, Management Accounting Research, 25(2), pp. 173-186.
  46. Molteni M. (2004). Responsabilità sociale e performance d'impresa. Per una sintesi socio-competitiva, Roma, Vita e pensiero.
  47. Momoh, A., Roy, R., Shehab, E. (2010). Challenges in ERP implementation: state-of-the-art, Business Process Management Journal, 16(4), pp. 537-565.
  48. Neely A., Mills J., Platts K., Richards H., Gregory M., Bourne M., Kennerley M. (2000). Performance measurement system design: developing and testing a process‐based approach, International journal of operations & production management, 20(10), pp. 119-1145.
  49. Nudurupati S.S., Bititci U.S., Kumar V., Chan F.T. (2011). State of the art literature review on performance measurement, Computers & Industrial Engineering, 60(2), pp. 279-290.
  50. Ongaro E. (2009). Public management reform and modernization: Trajectories of administrative change in Italy, France, Greece, Portugal and Spain, UK, Edward Elgar Publishing.
  51. Otley D. (1999). Performance management: a framework for management control systems research, Management Accounting Research, 10(4), pp. 363-382.
  52. Paton R.A., McCalman J. (2008). Change management: A guide to effective implementation, Sage.
  53. Perdana A., Lee, H.H., Koh S., Arisandi D. (2022). Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance, International Journal of Accounting Information Systems, 44, 100547.
  54. Peters M.D., Wieder B., Sutton S.G., Wakefield J. (2016). Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage, International Journal of Accounting Information Systems, 21, pp. 1-17.
  55. Pirozzi M.G., Ferulano G.P. (2016). Intellectual capital and performance measurement in healthcare organizations: an integrated new model, Journal of Intellectual Capital, 17(2), pp. 320-350.
  56. Platts K.W., Tan K.H. (2002). Designing linked performance measures-a connectance based approach, in Pre-Prints 12th International Working Seminar on Production Economics, Innsbruck, Austria, (pp. 367-376 February).
  57. Prahalad C.K., Krishnan M.S. (2002). The dynamic synchronization of strategy and information technology, MIT Sloan management review, 43(4), pp. 24-34.
  58. Purbey S., Mukherjee K., Bhar C. (2007). Performance measurement system for healthcare processes, International Journal of Productivity and Performance Management, 56(3), pp. 241-251.
  59. Ranjan J. (2008). Business justification with business intelligence, The journal of information and knowledge management systems, 38(4), pp. 461-475.
  60. Rappaport J. (1981). In praise of paradox: a social policy of empowerment over prevention, American Journal of Community Psychology, 9(1), pp. 1-25.
  61. Seifert M., Eschenbaecher J. (2004). Predictive performance measurement in virtual organisations, in International Conference on Information Technology for Balanced Automation Systems (pp. 299-306 September). Springer, Boston, MA.
  62. Shortell S.M., Bennett C.L., Byck G.R. (1998). Assessing the impact of continuous quality improvement on clinical practice: what it will take to accelerate progress, The Milbank Quarterly, 76(4), pp. 593-624.
  63. Simons R. (1995). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Boston, MA Harvard Business School Press.
  64. Simonen O., Viitanen E., Blom M. (2012). Factors relating to effectiveness data use in healthcare management, International Journal of Productivity and Performance Management, 61(7), pp. 752-764.
  65. Sugarman P.A., Watkins J. (2004). Balancing the scorecard: key performance indicators in a complex healthcare setting, Clinician in Management, 12(3), pp. 129-132.
  66. Uhlemann T.H.J., Schock C., Lehmann C., Freiberger S., Steinhilper R. (2017). The digital twin: Demonstrating the potential of real time data acquisition in production systems, Procedia Manufacturing, 9, pp. 113-120.
  67. van Veen-Dirks P., Wijn M. (2002). Strategic control: meshing critical success factors with the balanced scorecard, Long range planning, 35(4), pp. 407-427.
  68. Unahabhokha C., Platts K., Tan K.H. (2006). A framework for developing and using a predictive delivery performance measurement system, International journal of manufacturing technology and management, 8(4), pp. 308-329.
  69. Wouters M. (2009). A developmental approach to performance measures - Results from a longitudinal case study, European Management Journal, 27(1), pp. 64-78.
  70. Wouters M., Roijmans D. (2011). Using prototypes to induce experimentation and knowledge integration in the development of enabling accounting information, Contemporary Accounting Research, 28(2), pp. 708-736.
  71. Yin R.K. (2003). Case study research: design and methods, Third Edition, Thousand Oaks, California, Sage Publications.
  72. Zimmerman J.L. (1997). Accounting for Decision-Making and Control, 2nd ed., Chicago, USA, McGraw-Hill.
  73. Zimmerman J.L. (2001). Conjectures regarding empirical managerial accounting research, Journal of Accounting and Economics, 32(1-3), pp. 411-427.

  • Environmental, Social, Governance (ESG) Domenica Lavorato, Palmira Piedepalumbo, Rita Lamboglia, pp.621 (ISBN:978-3-031-76617-6)

Francesco Capalbo, Adelaide Ippolito, Margherita Smarra, Marco Sorrentino, Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio in "MANAGEMENT CONTROL" 1/2023, pp 119-142, DOI: 10.3280/MACO2023-001006