Abstract
The Legislative Decree n. 118/2011, in setting the rules for the harmonization of the financial accounting of the local governments, represents a further progress for the accounting process also for the health care. In the specific case the article 20 defines a precise identification perimeter of revenue and expenditure related with National Health Service (NHS) by the regulations in the regional financial statements, in a way to make possible an immediate comparability between the Health Care incomes and expenditures in the Regional financial statement. The aim of this paper, always referred to the Rational Management based on financial statement, focuses the attention on the possible correlation between organizational responses to institutional pressure and the theoretical roles of accounting, tracing lines of best practices compliance or not on the sample above explained.
Highlights
The Italian National Health Service decision-making is defined by the levels of funding provided, and it is organized in a twofold level
The Regions organize their Regional Health Care Services (RHS), to deliver the services included in the BLH and for the planning and management of the health care services in the territory
This management model should aim to incentivize and subsidize the “virtuous” Regional Health Care Services, which improve the efficiency and effectiveness of the BLH delivery (Puddu et al, 2016). This process allows the improvement of the budget, important for those Regions in situation of deficit, and it maximizes the pertinent satisfaction of the health care needs of the population, consistently with the available resources
Summary
The Italian National Health Service decision-making is defined by the levels of funding provided, and it is organized in a twofold level. The Regions organize their Regional Health Care Services (RHS), to deliver the services included in the BLH and for the planning and management of the health care services in the territory This management model should aim to incentivize and subsidize the “virtuous” Regional Health Care Services, which improve the efficiency and effectiveness of the BLH delivery (Puddu et al, 2016). This process allows the improvement of the budget, important for those Regions in situation of deficit, and it maximizes the pertinent satisfaction of the health care needs of the population, consistently with the available resources. To obtain a precise identification of the criteria for investigation and interpretation, and to meet the research objectives, the following paragraph introduces the theoretical interpretative framework to which we refer; the third paragraph describes the methods of investigation; the fourth paragraph shows the analysis and the results of the research; the fifth paragraph concludes
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