|
|
Hospitals: Managing the Environment, Organization, and Bottom Line
Royce D Burnett,
University of Miami
Olga Quintana, University of Miami
Jonathan West, University of Miami
ABSTRACT: The purpose of this paper to is to demonstrate how integrated quality-of-care lifecycle management and cost accounting can improve the quality of care and environmental outcomes of hospitals while simultaneously reducing costs in the context of organizational change. To do so, we draw from the theoretical and empirical accounting, quality management, and healthcare literatures to develop a multi-faceted quality cost function to demonstrate how quality of care improvement efforts can be expanded to consider natural environmental quality. A framework of organizational players, pressures, outcomes, and performance measurement activities likely affected is also created. The contribution of our work is two-fold. From a practical perspective, we link the clinical, social, and environmental outcomes of healthcare via lifecycle management. Second, we show how the introduction of management and cost accounting add value and suggest settings for empirical investigations.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|