Managing quality of cost information in clinical costing: evidence across seven countries
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 24 September 2021
Issue publication date: 9 March 2022
Abstract
Purpose
The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal).
Design/methodology/approach
Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material.
Findings
Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.
Research limitations/implications
The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.
Originality/value
The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.
Keywords
Acknowledgements
The authors would like to thanks Giuseppe Grossi and the two anonymous reviewers for their valuable comments.
Funding: This work has been supported by the Dieter Schwarz Foundation and the Stiferverband, the Health Care Financial Management Association, a grant from HaCIRIC, an EPSRC sponsored research Centre at Imperial College London, and a Marie Curie Reintegration grant (Grant agreement PERG06-GA- 2009-2565620)
Citation
Chapman, C.S., Kern, A., Laguecir, A., Doyle, G., Angelé-Halgand, N., Hansen, A., Hartmann, F.G.H., Mateus, C., Perego, P., Winter, V. and Quentin, W. (2022), "Managing quality of cost information in clinical costing: evidence across seven countries", Journal of Public Budgeting, Accounting & Financial Management, Vol. 34 No. 2, pp. 310-329. https://doi.org/10.1108/JPBAFM-09-2020-0155
Publisher
:Emerald Publishing Limited
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