Papers by cristina campanale
VALUE CO-CREATION: management challenges for business and society, 2017
European Journal of Public Health, 2020
Issue Italian Public Health services still lack adequate measuring systems for effectiveness and ... more Issue Italian Public Health services still lack adequate measuring systems for effectiveness and sustainability, as well as standard definitions for many Public Health activities (PHA), meaning a shortage of data reflecting performance and generation of value. Within the Friuli Venezia Giulia region, the Final Products (FP) project created a process-based management system for PHA to support scheduling, allocation of resources and the assessment of quality and appropriateness. Description of the Problem From June 2017 to October 2018, 68 Public Health professionals (PHP) from 10 Public Health areas composed flowcharts and dossiers for 102 processes (named FP). Within each of them, they traced and collected PHA in a regional glossary of 184 items, providing standard definitions for them. A Committee of 18 PHP from the original team validated the system to perform from June to July 2019 a valorisation phase, in which all regional PHP were asked to valorise PHA through a matrix-based a...
European Journal of Public Health, 2019
Issue/problem The classification of Public Health services (PHS) and related healthcare informati... more Issue/problem The classification of Public Health services (PHS) and related healthcare information systems (HIS) in Friuli Venezia Giulia, Italy, are complex and non-homogeneous. Since 2017 the Region has been realigning HIS according to the new Final Products (FP) System to classify PHS. The aim is to implement an integrated FP-based HIS, easing data transmission and improving the quality of planning, scheduling and expense reporting activities. Description of the problem From June 2017 to October 2018 68 Public Health professionals (PHP) from 10 Public Health areas outlined 102 PF from HIS through flowcharts and technical dossiers. Afterwards (10/5th-10/29th 2018) they assessed HIS through a questionnaire of 24 items. Statistical analysis was performed with Fisher’s Exact Test, stratifying 4 categories (physician, veterinarian, prevention technician, other professional). In June-July 2019, through a matrix-based assessment, PHP of regional PHS were invited to weight each FP activ...
Journal of Public Budgeting, Accounting & Financial Management, 2021
PurposeThis paper presents a systematic literature review aiming at analysing how research has ad... more PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible t...
MECOSAN, 2015
L'obiettivo di questo paper è discutere le potenzialità di strumenti di costing innovativi nel su... more L'obiettivo di questo paper è discutere le potenzialità di strumenti di costing innovativi nel supportare le organizzazioni sanitarie a dare risposte adeguate ad una domanda di salute crescente in un contesto di spending review e risorse limitate. A tal fine viene discussa un'esperienza pilota di applicazione del Time Driven Activity Based Costing in un'azienda ospedaliera, che evidenzia come questo strumento può essere in grado di rispondere alla sfida, rappresentando adeguatamente e in modo trasparente il flusso e le cause dei costi. In tal modo si forniscono informazioni adeguate e comprensibili da parte dei professionisti sanitari che sono in grado di supportare una riorganizzazione aziendale nell'ottica dell'ottimizzazione nell'uso delle risorse disponibili. L'approccio metodologico della interventionist research, adottato da parte dei ricercatori nel progetto, contribuisce ulteriormente a questa sfida, permettendo la costruzione di strumenti in grado di rappresentare la realtà aziendale ed evitando le possibili opposizioni da parte di professionisti che si manifestano in caso di loro scarso coinvolgimento nella costruzione degli strumenti manageriali. La ricerca evidenzia inoltre come il successo di queste iniziative richieda un elevato commitment da parte degli attori aziendali e che senza un forte impegno da parte delle Direzioni Generali questi strumenti non possono riuscire ad offrire tutte le loro potenzialità ed estendersi al di là di un'esperienza pilota.
The purpose of this research is to analyze the role of the Management Control System (MCS) and of... more The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a research developed within 12 Local Health Authorities (Aziende Sanitarie Locali LHAs) and 4 Teaching Hospital (Aziende Ospedaliere Universitarie THs) in Italian Tuscany Region and address the possibility to develop an ...
Mecosan
English: Activity Based Costing (ABC) techniques are designed to support cost analysis in differe... more English: Activity Based Costing (ABC) techniques are designed to support cost analysis in different organizations. ABC can be successfully applied also in health care organizations, in which the patient is the main recipient of the activities performed. The purpose of this paper is to describe an Activity Based costing model designed to measure and control resources consumption and cost when a new technology is applied to health care processes. This ABC model has been defined in relation to laparoscopic ...
vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal... more vi ACKNOWLEDGEMENT I would like to acknowledge the foremost contribution provided by my Principal Supervisor, Professor Malcolm Smith for his guidance throughout the completion process of this thesis. He has made important comments and suggestions at every stage of my learning process. The period of my study has been an opportunity for me to learn from his experience and devotion to research. I would also like to thank Dr Hadrian Djajadikerta for his association in supervising this project. I wish to thank people who provided their academic knowledge to help me to complete the thesis. I also wish to thank the University Teknologi MARA Malaysia and Ministry of Higher Education Malaysia, for their financial support. I am indebted to my family especially my husband, daughter and son for their encouragement, support and love. They have been an inspiration to me. This appreciation is also extended to my parents for their support and prayer for my success. Without help from all of these people, it would have been difficult to complete the study. vii
Proceedings of Pragmatic Constructivism, 2013
The aim of this paper is twofold. Firstly to explore how a constructivist pragmatic approach may ... more The aim of this paper is twofold. Firstly to explore how a constructivist pragmatic approach may be applied to understand critical aspects of performance measurement in a public organization. And secondly, to contribute in proposing some effective characteristics of the potential PMS in the same setting. To this aims we analyze how different topoi may cohabit in a Regional Authority. This topic is particular important because the convergence of different topoi is crucial for the achievement of common organizational visions and to achieve organizational goals. The investigation of topoi was supported by interviews and focus groups that involved two organizational positions of an Italian Regional Authority: Top Managers and Middle Managers. These two organizational positions were chosen because they perform different types of activities and hence we can expect different topoi. The aim of interviews and focus group was to trace values, facts, logic and communication that form the topos...
Global Encyclopedia of Public Administration, Public Policy, and Governance, 2018
A Philosophy of Management Accounting, 2017
MECOSAN, 2021
Questo articolo discute come la realizzazione di un sistema di performance management all'int... more Questo articolo discute come la realizzazione di un sistema di performance management all'interno dei processi dei dipartimenti di prevenzione della Regione Friuli-Venezia Giulia possa ridurre alcune variabili di ambiguita organizzativa. Attraverso un approccio quali-quantitativo basato su action research e survey i ricercatori hanno partecipato alla realizzazione di un sistema che, nell'ambito dei dipartimenti di prevenzione, descrive i processi e le attivita svolte in relazione a specifici target e ne determina il consumo di risorse standard. Inoltre, e stata realizzata un'indagine esplorativa per l'assessment ex ante delle potenzialita del sistema in termini di riduzione di ambiguita, che puo contribuire a fornire input per una revisione del sistema prima della sua implementazione. Questa ricerca presenta i seguenti contributi e implicazioni. Il primo contributo si evidenzia rispetto alla letteratura sull'ambiguita. Il secondo contributo e relativo alla defini...
Hybrid Governance, Organisations and Society, 2020
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Papers by cristina campanale