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This survey explores the application of real options theory to the field of health economics. The integration of options theory offers a valuable framework to address these challenges, providing insights into healthcare investments, policy analysis and patient care pathways.

This research employs the real options theory, a financial concept, to delve into health economics challenges. Through a systematic approach, three distinct models rooted in this theory are crafted and analyzed. Firstly, the study examines the value of investing in emerging health technology, factoring in future advantages, associated costs and unpredictability. The second model is patient-centric, evaluating the choice between immediate treatment switch and waiting for more clarity, while also weighing the associated risks. Lastly, the research assesses pandemic-related government policies, emphasizing the importance of delaying decisions in the face of uncertainties, thereby promoting data-driven policymaking.

Three different real options models are presented in this study to illustrate their applicability and value in aiding decision-makers. (1) The first evaluates investments in new technology, analyzing future benefits, discount rates and benefit volatility to determine investment value. (2) In the second model, a patient has the option of switching treatments now or waiting for more information before optimally switching treatments. However, waiting has its risks, such as disease progression. By modeling the potential benefits and risks of both options, and factoring in the time value, this model aids doctors and patients in making informed decisions based on a quantified assessment of potential outcomes. (3) The third model concerns pandemic policy: governments can end or prolong lockdowns. While awaiting more data on the virus might lead to economic and societal strain, the model emphasizes the economic value of deferring decisions under uncertainty.

This research provides a quantified perspective on various decisions in healthcare, from investments in new technology to treatment choices for patients to government decisions regarding pandemics. By applying real options theory, stakeholders can make more evidence-driven decisions.

Decisions about patient care pathways and pandemic policies have direct societal implications. For instance, choices regarding the prolongation or ending of lockdowns can lead to economic and societal strain.

The originality of this study lies in its application of real options theory, a concept from finance, to the realm of health economics, offering novel insights and analytical tools for decision-makers in the healthcare sector.

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

The digitalisation of healthcare services has proven to be difficult, with numerous negative effects. We argue that the reason for the problem is not poor project management, but a clash of different institutional logics. The aim of this article is to explore, define and theorise the concept of digitalism, as a term for a new institutional logic in contrast to other, more known logics in organisations, such as managerialism and professionalism, to better understand processes of digitalisation.

We illustrate our arguments with a case study of a process of organizational development before and after the implementation of centralised large-scale IT systems at a large Norwegian hospital. Data was extracted from documents and observations from January 2015 to January 2016 during an organizational audit. In addition, a follow-up study was conducted in 2019 and 2024 by interviewing eight key personnel who were involved in the implementation process.

The implementation of a new digital health record in a Norwegian hospital is a process of social restructuring that involves new actors, logics and control systems. The process of digitalisation shows us how digitalism create tensions, diverges and merges with other institutional logics.

Understanding digitalism as a sensitising concept offers insights into how large-scale technology and organizations are tied together and can help to reduce organizational dysfunctionalities and improve the implementation of IT systems.

This study contributes to a new understanding of digitalisation processes and links an ongoing theoretical debate on the digitalisation of organizations with empirical findings.

Given epidemiological data highlighting poor health outcomes for prison staff and correctional workers, this systematic review aims to understand what health promotion interventions, delivered in prison settings, are effective for prison staff health.

A systematic review was undertaken, with search parameters encompassing papers published over a ten-year period (2013–2023). Health promotion programmes; well-being programmes; and occupational health interventions to support prison staff health as part of a targeted approach or as part of a whole-prison approach were included in the review.

The review identified 354 studies, of which 157 were duplicates and 187 did not meet the inclusion criteria. This left ten studies in the review from five countries. Reducing the impact of tobacco smoke was the commonly cited intervention, with four studies focusing on smoke-free prison legislation, but other studies focused on stress reduction for staff and supporting holistic health. The papers were of poor methodological quality, with the exception of three included studies that had robust designs. Most studies showed limited or no impact of interventions to support prison staff health, the exception being policy interventions to reduce second-hand smoke exposure.

Prison staff have poor health outcomes and yet limited attention has been paid to interventions to support their health. This review suggests a number of considerations for future policy and practice and direction for further research to improve prison staff health.

This study aims to evaluate the association between ethnic minority membership and their knowledge about their human health rights in Peru.

A secondary analysis of the National Health User Satisfaction Survey 2015–2016 was conducted using an analytical cross-sectional design. Participants who spoke Quechua, Aymara, Awajun, Bora or a language other than Spanish aged 15 year were considered as a racial minority. The question “Do you know that by law you have health rights?” was applied to incorporate knowledge on health rights. Generalized linear models of the Poisson distribution were used to calculate crude prevalence ratio and adjusted prevalence ratio. A total of 3,721 responses were included in the analysis.

The average age was 38.3 year, and 26.6% were males. The prevalence of belonging to an ethnic minority was 7.7%, and 27.6% of the participants did not know about their health rights. An association was found in the adjusted regression analysis between belonging to an ethnic minority and a greater probability of not knowing human health rights.

The value of the works lies in one in four participants who did not know he had health rights by law. Belonging to an ethnic minority was associated with not knowing about having human health rights.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

This paper aims to analyze how smart city construction affects destination competitiveness and elucidates the potential mechanisms of digital economy. Also, the regional heterogeneity of smart city construction’s influence on destination competitiveness is discussed.

Given the quasi-natural experiment characteristics of China's smart city construction pilot, this study applies a time-varying difference-in-differences approach using a panel dataset of 272 Chinese prefectural-level cities to examine the causal effects of smart city construction on destination competitiveness.

Results indicate substantial enhancement of urban destination competitiveness from smart city construction, with this effect escalating annually. Digital infrastructure and digital finance serve as influence mechanisms. The positive impacts of smart city construction on urban tourism competitiveness do not differ by geographic location, rather there are significant differences between cities of different administrative levels. The impact of smart city construction on destination competitiveness is more significant in low administrative level cities. The improvement of economic development level and innovation ability helps to exert the positive impact of smart cities on tourism competitiveness.

This study constructs a new panel data set for smart city construction and destination competitiveness based on multi-source data and posits a theoretical linkage among smart city construction, digital economy and destination competitiveness. This paper provides invaluable insights on how to boost destination competitiveness by creating smart cities and leveraging the digital economy. Tourism sectors should proactively engage in smart city construction and foster the digital transformation of tourism.

本文旨在分析智慧城市建设如何影响目的地竞争力, 并阐明数字经济的潜在机制。此外, 还讨论了智慧城市建设对目的地竞争力影响的区域异质性。

鉴于中国智慧城市建设试点的准自然实验特征, 本研究基于272个中国地级城市的面板数据集, 采用双重差分方法检验了智慧城市建设对目的地竞争力的因果影响。

研究结果表明, 智慧城市建设显著增强了城市目的地竞争力, 这种影响每年都在增加。数字基础设施和数字金融是影响机制。智慧城市建设对城市旅游竞争力的积极影响不因地理位置而异, 不同行政级别的城市之间存在显著差异。智慧城市建设对低行政级别城市目的地竞争力的影响更为显著。经济发展水平和创新能力的提高有助于发挥智慧城市对旅游竞争力的积极影响。

本研究基于多源数据构建了一个新的智慧城市建设和目的地竞争力面板数据集, 并在智慧城市建设、数字经济和目的地竞争之间建立了理论联系。本文就如何通过创建智慧城市和利用数字经济来提高目的地竞争力提供了宝贵的见解。旅游部门应积极参与智慧城市建设, 促进旅游业的数字化转型。

El objetivo de este artículo es analizar cómo afecta la construcción de ciudades inteligentes a la competitividad de los destinos y dilucidar los posibles mecanismos de la economía digital. Se aborda también la heterogeneidad regional de la influencia de la construcción de ciudades inteligentes en la competitividad de los destinos.

Dadas las características de experimento casi natural del proyecto piloto de construcción de ciudades inteligentes en China, este estudio aplica un enfoque de diferencias en diferencias temporales utilizando un conjunto de datos de panel de 272 ciudades chinas de nivel de prefectura para examinar los efectos causales de la construcción de ciudades inteligentes sobre la competitividad de los destinos.

Los resultados indican una mejora sustancial de la competitividad de los destinos urbanos gracias a la construcción de ciudades inteligentes, efecto que aumenta cada año. La infraestructura digital y las finanzas digitales actúan como mecanismos de influencia. Los efectos positivos de la construcción de ciudades inteligentes sobre la competitividad Del turismo urbano no difieren en función de la ubicación geográfica, sino que las diferencias significativas se producen entre ciudades de diferentes niveles administrativos. El impacto de la construcción de ciudades inteligentes en la competitividad de los destinos es más significativo en las ciudades de bajo nivel administrativo. La mejora del nivel de desarrollo económico y la capacidad de innovación contribuyen al impacto positivo de las ciudades inteligentes en la competitividad turística.

Este estudio construye un nuevo conjunto de datos de panel para la construcción de ciudades inteligentes y la competitividad de los destinos basado en datos de múltiples fuentes y plantea un vínculo teórico entre la construcción de ciudades inteligentes, la economía digital y la competitividad de los destinos. Este artículo ofrece un valioso conocimiento sobre cómo impulsar la competitividad de los destinos mediante la creación de ciudades inteligentes y el aprovechamiento de la economía digital. Los sectores turísticos deberían participar de forma proactiva en la construcción de ciudades inteligentes y fomentar la transformación digital del turismo.

This study aims to explore the evolutionary pattern of discussion topics over time in an online depression self-help community.

Using the Latent Dirichlet Allocation (LDA) method, the authors analyzed 17,534 posts and 138,567 comments posted over 8 years on an online depression self-help group in China and identified the major discussion topics. Based on significant changes in the frequency of posts over time, the authors identified five stages of development. Through a comparative analysis of discussion topics in the five stages, the authors identified the changes in the extent and range of topics over time. The authors discuss the influence of socio-cultural factors on depressed individuals' health information behavior.

The results illustrate an evolutionary pattern of topics in users' discussion in the online depression self-help group, including five distinct stages with a sequence of topic changes. The discussion topics of the group included self-reflection, daily record, peer diagnosis, companionship support and instrumental support. While some prominent topics were discussed frequently in each stage, some topics were short-lived.

While most prior research has ignored topic changes over time, the study takes an evolutionary perspective of online discussion topics among depressed individuals. The authors provide a nuanced account of the progression of topics through five distinct stages, showing that the community experienced a sequence of changes as it developed. Identifying this evolutionary pattern extends the scope of research on depression therapy in China and offers a deeper understanding of the support that individuals with depression seek, receive and provide online.

The purpose of this study was to leverage agency theory to examine the impact of board attributes on cash flow management in Ghana’s financial institutions.

Data for the study was collected from the annual published financial statements of selected financial institutions, which were obtained from their respective websites. The sampling technique used was purposive, resulting in the selection of 15 financial institutions in Ghana, of which 10 were listed on the Ghana Stock Exchange and 5 were non-listed. The study covered a period of 10 years, ranging from 2011 to 2020. The two-step generalized method of moments estimation was used to determine the relationship between the board attributes and cash flow management.

The study found that board size had a positive and significant influence on net cash flow from operating, investing and financing activities. The study also discovered that the proportion of nonexecutive directors had a positive and significant influence on net cash flow from operating, investing and financing activities. In addition, it was revealed that the proportion of female directors on the board exhibited a positive and significant influence on net cash flow from operating activities but a negative and significant influence on net cash flow from investing and financing activities.

The study recommends increasing female representation on corporate boards to 25%, as women bring valuable skills, knowledge and experience that positively impact the financial institutions’ cash flows.

This study focused on the impact of board attributes on cash flow management within Ghana. It explored how corporate governance affects strategic decisions related to cash flow management, contributing original insights to this field of research.

In spite of wide civic and academic interest in obesity, there are no bibliometric records of this issue in the marketing corpus. Thus, this inquiry is conceived to address this shortcoming with a bibliometric analysis of Scopus indexed articles published on the subject.

The analysis followed a five-step science mapping approach of study design, data collection, data analysis, data visualisation and data interpretation. R programming software was used to review 88 peer reviewed journals published between 1987 and 2021.

A sizable stream of literature exploring obesity has accrued in the marketing area as authors have drawn parallels between the influence of persuasive communication and advertising on human wellbeing and child health. The United States of America is found to be by far the country with the highest number of publications on obesity, followed by Australia and the United Kingdom. The topic dendrogram indicates two strands of obesity discourse: (1) social and policy intervention opportunities and (2) the effects on social groups in the population.

This review will shape future enquiries investigating obesity. Beyond the focus on children, males and females, an emerging focus on cola, ethics, food waste, milk, policy-making and students is highlighted.

This is the first bibliometric review of obesity in the marketing literature. This is especially timely for weighing up the utility of research aimed at understanding and reporting the trends, influences and role of stakeholders in addressing obesity.