Author, as appears in the article.: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria
Department: Gestió d'Empreses
URV's Author/s: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
Keywords: Usage metrics Time-driven activity-based costing Research impact Open-access Journals Impact Health Decision Citations Care Article-level Altmetrics Activity-based costing
Abstract: 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.
Thematic Areas: Leadership and management Health policy & services Health policy Health information management Health informatics Health care sciences & services
licence for use: https://creativecommons.org/licenses/by/3.0/es/
Author's mail: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
Author identifier: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
Record's date: 2024-08-24
Papper version: info:eu-repo/semantics/publishedVersion
Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
Papper original source: Healthcare (Basel). 9 (9): 1113-
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
Entity: Universitat Rovira i Virgili
Journal publication year: 2021
Publication Type: Journal Publications
Repositori URV