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Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field

  • Dades identificatives

    Identificador: imarina:9229313
    Autors:
    Ninerola, AngelsHernandez-Lara, Ana-BeatrizSanchez-Rebull, Maria-Victoria
    Resum:
    The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009-2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.
  • Altres:

    Autor segons l'article: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria
    Departament: Gestió d'Empreses
    Autor/s de la URV: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
    Paraules clau: Usage metrics Time-driven activity-based costing Research impact Open-access Journals Impact Health Decision Citations Care Article-level Altmetrics Activity-based costing
    Resum: The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009-2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.
    Àrees temàtiques: Leadership and management Health policy & services Health policy Health information management Health informatics Health care sciences & services
    Accès a la llicència d'ús: https://creativecommons.org/licenses/by/3.0/es/
    Adreça de correu electrònic de l'autor: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
    Identificador de l'autor: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
    Data d'alta del registre: 2024-08-24
    Versió de l'article dipositat: info:eu-repo/semantics/publishedVersion
    Enllaç font original: https://pubmed.ncbi.nlm.nih.gov/34574887/
    URL Document de llicència: https://repositori.urv.cat/ca/proteccio-de-dades/
    Referència a l'article segons font original: Healthcare (Basel). 9 (9): 1113-
    Referència de l'ítem segons les normes APA: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria (2021). Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field. Healthcare (Basel), 9(9), 1113-. DOI: 10.3390/healthcare9091113
    DOI de l'article: 10.3390/healthcare9091113
    Entitat: Universitat Rovira i Virgili
    Any de publicació de la revista: 2021
    Tipus de publicació: Journal Publications
  • Paraules clau:

    Health Care Sciences & Services,Health Informatics,Health Information Management,Health Policy,Health Policy & Services,Leadership and Management
    Usage metrics
    Time-driven activity-based costing
    Research impact
    Open-access
    Journals
    Impact
    Health
    Decision
    Citations
    Care
    Article-level
    Altmetrics
    Activity-based costing
    Leadership and management
    Health policy & services
    Health policy
    Health information management
    Health informatics
    Health care sciences & services
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