Management of Open Innovation in Healthcare for Cost Accounting Using EHR

Paolo Biancone,Silvana Secinaro,Davide Calandra,Valerio Brescia

doi:10.3390/joitmc5040099

Abstract

The diffusion of the New Public Management philosophy determines an increasing innovation in the public field. The need for open innovation management is relevant to improve and also increase performance in healthcare organizations. Moreover, this is strictly connected with an efficient accounting and information system able to process, store and share data. Through an inductive approach to the consideration of needs, this paper deals with the social open innovation theory, the innovation of cycle theory, and the microcosting approach. Our analysis allows us to create a new framework which includes both theories and provides results for health managers and health decision-makers.

Highlights

New Public Management (NPM) theory introduced management control tools within the public organization with an increasing innovation [1,2,3]
The need to rationalize costs [7] and to analyze outputs and the innovative capacity of the healthcare system over time with the NPM is possible through management control systems based on microcosting and an innovation cycle [6,8,9]
In order to understand the electronic health record (EHR) implementation in the residential facilities, we rely on social open, innovation cycle, and microcosting theories

Summary

Introduction

New Public Management (NPM) theory introduced management control tools within the public organization with an increasing innovation [1,2,3]. Among the objectives of the theory, there is the highest dependence among market forces for the provision of public services [4] It is true, in healthcare, because of the progressive ageing of the population and the increase of healthcare expenditure [5]. The need to rationalize costs [7] and to analyze outputs and the innovative capacity of the healthcare system over time with the NPM is possible through management control systems based on microcosting and an innovation cycle [6,8,9] Such theories can outline the process of care until the establishment of new strategies with a proper allocation of resources and a proper assessment of generated performance. Different studies in health care have looked at possible tools which aim to increase efficiency and effectiveness in costs systems using information technology systems [10,11,12]

Methods

Results

Discussion

Conclusion