Autor según el artículo: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria
Departamento: Gestió d'Empreses
Autor/es de la URV: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
Palabras clave: Usage metrics Time-driven activity-based costing Research impact Open-access Journals Impact Health Decision Citations Care Article-level Altmetrics Activity-based costing
Resumen: 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.
Áreas temáticas: Leadership and management Health policy & services Health policy Health information management Health informatics Health care sciences & services
Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/
Direcció de correo del autor: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
Identificador del 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
Fecha de alta del registro: 2024-08-24
Versión del articulo depositado: info:eu-repo/semantics/publishedVersion
URL Documento de licencia: https://repositori.urv.cat/ca/proteccio-de-dades/
Referencia al articulo segun fuente origial: Healthcare (Basel). 9 (9): 1113-
Referencia 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
Entidad: Universitat Rovira i Virgili
Año de publicación de la revista: 2021
Tipo de publicación: Journal Publications
Repositori URV