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Rising labor costs, earnings management, and financial performance of health care providers around the world. 不断上升的劳动力成本、收益管理和全球医疗保健提供者的财务绩效。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017006
Gang Nathan Dong

Purpose: Amid increasing interest in how government regulation and market competition affect the cost and financial sustainability in health care sector, it remains unclear whether health care providers behave similarly to their counterparts in other industries. The goal of this chapter is to study the degree to which health care providers manipulate accruals in periods of financial difficulties caused, in part, by the rising costs of labor.

Methodology: We collected the financial information of health care provider in 43 countries from 1984 to 2013 and conducted a pooled cross-sectional study with country and year fixed-effects.

Findings: The empirical evidence shows that health care providers with higher wage costs are more likely to smooth their earnings in order to maintain financial sustainability.

Originality/value: The finding of this study not only informs regulators that earnings management is pervasive in health care organizations around the world, but also contributes to the studies of financial booktax reporting alignment, given the existing empirical evidence linking earnings management to corporate tax avoidance in this very sector.

目的:人们对政府监管和市场竞争如何影响医疗保健部门的成本和财务可持续性越来越感兴趣,但目前尚不清楚医疗保健提供者的行为是否与其他行业的同行相似。本章的目的是研究医疗保健提供者在部分由劳动力成本上升引起的财务困难时期操纵应计费用的程度。方法:我们收集了43个国家1984 - 2013年医疗保健提供者的财务信息,并进行了国家和年份固定效应的汇总横断面研究。研究结果:实证证据表明,工资成本较高的医疗服务提供者更有可能平滑其收入,以保持财务可持续性。原创性/价值:本研究的发现不仅告知监管机构盈余管理在世界各地的医疗保健组织中普遍存在,而且鉴于现有的经验证据将盈余管理与该行业的公司避税联系起来,也有助于财务账簿税收报告一致性的研究。
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引用次数: 3
Good practices in health care "management experimentation models": insights from an international public-private partnership on transplantation and advanced specialized therapies. 保健"管理实验模式"的良好做法:国际公私伙伴关系对移植和先进专业疗法的见解。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017005
Maria Cristina Longo

Purpose: The research analyzes good practices in health care "management experimentation models," which fall within the broader range of the integrative public-private partnerships (PPPs). Introduced by the Italian National Healthcare System in 1991, the "management experimentation models" are based on a public governance system mixed with a private management approach, a patient-centric orientation, a shared financial risk, and payment mechanisms correlated with clinical outcomes, quality, and cost-savings. This model makes public hospitals more competitive and efficient without affecting the principles of universal coverage, solidarity, and equity of access, but requires higher financial responsibility for managers and more flexibility in operations.

Methodology/approach: In Italy the experience of such experimental models is limited but successful. The study adopts the case study methodology and refers to the international collaboration started in 1997 between two Italian hospitals and the University of Pittsburgh Medical Center (UPMC - Pennsylvania, USA) in the field of organ transplants and biomedical advanced therapies.

Findings: The research allows identifying what constitutes good management practices and factors associated with higher clinical performance. Thus, it allows to understand whether and how the management experimentation model can be implemented on a broader basis, both nationwide and internationally. However, the implementation of integrative PPPs requires strategic, cultural, and managerial changes in the way in which a hospital operates; these transformations are not always sustainable.

Originality/value: The recognition of ISMETT's good management practices is useful for competitive benchmarking among hospitals specialized in organ transplants and for its insights on the strategies concerning the governance reorganization in the hospital setting. Findings can be used in the future for analyzing the cross-country differences in productivity among well-managed public hospitals.

目的:本研究分析了卫生保健“管理实验模式”的良好做法,这些模式属于更广泛的公私综合伙伴关系(ppp)。“管理实验模式”是由意大利国家医疗保健系统于1991年引入的,其基础是公共治理系统与私人管理方法相结合,以患者为中心,共享财务风险,以及与临床结果、质量和成本节约相关的支付机制。这种模式使公立医院更具竞争力和效率,而不影响全民覆盖、团结和公平获取的原则,但要求管理人员承担更大的财务责任,并在业务上具有更大的灵活性。方法论/方法:在意大利,这种实验模式的经验有限,但很成功。该研究采用案例研究方法,参考了1997年两家意大利医院与匹兹堡大学医学中心(UPMC -宾夕法尼亚州,美国)在器官移植和生物医学先进疗法领域开展的国际合作。研究结果:该研究确定了什么是良好的管理实践和与更高的临床表现相关的因素。因此,它允许理解是否以及如何管理实验模型可以在更广泛的基础上实施,在全国和国际上。然而,实施综合公私伙伴关系需要在医院运作方式上进行战略、文化和管理方面的变革;这些转变并不总是可持续的。独创性/价值:对ISMETT良好管理实践的认可有助于在专门从事器官移植的医院之间建立竞争基准,并有助于其对医院环境中治理重组战略的见解。研究结果可用于分析管理良好的公立医院在生产率方面的跨国差异。
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引用次数: 5
Best practices to promote occupational safety and satisfaction: a comparison of three North American hospitals. 促进职业安全和满意度的最佳做法:对三家北美医院的比较。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017008
Deirdre McCaughey, Jami DelliFraine, Cathleen O Erwin

Purpose: Hospitals in North America consistently have employee injury rates ranking among the highest of all industries. Organizations that mandate workplace safety training and emphasize safety compliance tend to have lower injury rates and better employee safety perceptions. However, it is unclear if the work environment in different national health care systems (United States vs. Canada) is associated with different employee safety perceptions or injury rates. This study examines occupational safety and workplace satisfaction in two different countries with employees working for the same organization.

Methodology/approach: Survey data were collected from environmental services employees (n = 148) at three matched hospitals (two in Canada and one in the United States). The relationships that were examined included: (1) safety leadership and safety training with individual/unit safety perceptions; (2) supervisor and coworker support with individual job satisfaction and turnover intention; and (3) unit turnover, labor usage, and injury rates.

Findings: Hierarchical regression analysis and ANO VA found safety leadership and safety training to be positively related to individual safety perceptions, and unit safety grade and effects were similar across all hospitals. Supervisor and coworker support were found to be related to individual and organizational outcomes and significant differences were found across the hospitals. Significant differences were found in injury rates, days missed, and turnover across the hospitals.

Originality/value: This study offers support for occupational safety training as a viable mechanism to reduce employee injury rates and that a codified training program translates across national borders. Significant differences were found.between the hospitals with respect to employee and organizational outcomes (e.g., turnover). These findings suggest that work environment differences are reflective of the immediate work group and environment, and may reflect national health care system differences.

目的:北美医院的员工受伤率一直是所有行业中最高的。要求进行工作场所安全培训并强调安全合规的组织往往伤害率较低,员工的安全意识也较好。然而,目前尚不清楚不同国家卫生保健系统(美国与加拿大)的工作环境是否与不同的员工安全观念或伤害率有关。本研究考察了两个不同国家的员工在同一组织工作的职业安全和工作场所满意度。方法/方法:从三家匹配医院(加拿大两家,美国一家)的环境服务员工(n = 148)中收集调查数据。研究的关系包括:(1)安全领导和安全培训与个人/单位安全观念的关系;(2)主管和同事支持对个人工作满意度和离职倾向有影响;(3)单位流动率、用工率和伤病率。结果:层次回归分析和ANO VA发现,安全领导和安全培训与个人安全感知呈正相关,所有医院的单位安全等级和效果相似。研究发现,主管和同事的支持与个人和组织的结果有关,并且在不同医院之间存在显著差异。各医院在受伤率、缺勤天数和离职率方面存在显著差异。原创性/价值:本研究为职业安全培训提供了支持,作为一种可行的机制,以减少员工的伤害率,并将编纂的培训计划跨国界转化。发现了显著差异。医院之间关于员工和组织结果(例如,离职率)的差异。这些发现表明,工作环境差异反映了直接的工作群体和环境,并可能反映了国家卫生保健系统的差异。
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引用次数: 11
Preface. International best practices in health care management. 前言。卫生保健管理方面的国际最佳做法。
Q4 Medicine Pub Date : 2015-01-01
Sandra C Buttigieg, Cheryl Rathert, Wilfried von Eiff
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引用次数: 0
Concluding remarks. Best practices across international boundaries. 结束语。跨越国界的最佳实践。
Q4 Medicine Pub Date : 2015-01-01
Sandra C Buttigieg, Cheryl Rathert, Wilfried von Eiff
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引用次数: 0
International comparison of preoperative testing and assessment protocols and best practices to reduce surgical care costs: a systematic literature review. 国际比较术前测试和评估方案和最佳做法,以减少手术护理费用:系统的文献综述。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017010
Bita A Kash, Kayla M Cline, Stephen Timmons, Rahil Roopani, Thomas R Miller

Purpose: Health care institutions in many Western countries have developed preoperative testing and assessment guidelines to improve surgical outcomes and reduce cost of surgical care. The aims of this chapter are to (1) summarize the literature on the effect of preoperative testing on clinical outcomes, efficiency, and cost; and (2) to compare preoperative testing guidelines developed in the United States, the United Kingdom, and Canada.

Design/methodology/approach: We reviewed the literature from 1975 to 2014 for studies and preoperative testing guidelines.

Findings: We identified 29 empirical studies and 8 country-specific guidelines for review. Most studies indicate that preoperative testing is overused and comes at a high cost. Guidelines are tied to payment only in one country studied. This is the most recent review of the literature on preoperative testing and assessment with a focus on quality of care, efficiency, and cost outcomes. In addition, this chapter provides an international comparison of preoperative guidelines.

目的:许多西方国家的卫生保健机构制定了术前测试和评估指南,以改善手术效果并降低手术护理成本。本章的目的是:(1)总结术前检查对临床结果、效率和成本影响的文献;(2)比较美国、英国和加拿大制定的术前检查指南。设计/方法学/方法:我们回顾了1975年至2014年的文献研究和术前检查指南。研究结果:我们确定了29项实证研究和8项国家特定指南进行审查。大多数研究表明,术前检查被过度使用,而且成本很高。研究中只有一个国家的指导方针与支付挂钩。这是关于术前检测和评估的最新文献综述,重点关注护理质量、效率和成本结果。此外,本章提供了术前指南的国际比较。
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引用次数: 6
Process optimization in the emergency department by the use of point-of-care-testing (POCT) in life-threatening conditions: comparative best practice examples from Germany and Malta. 在危及生命的情况下通过使用护理点检测(POCT)优化急诊科的流程:来自德国和马耳他的比较最佳做法实例。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017012
Sandra C Buttigieg, Wilfried von Eiff, Patrick Farrugia, Maximilian C von Eiff

Purpose: Point-of-care testing (POCT) at the Emergency Department (ED) attains better objectives in patient care while aiming to achieve early diagnosis for faster medical decision-making. This study assesses and compares the benefits of POCT in the ED in Germany and Malta, while considering differences in their health systems.

Methodology/approach: This chapter utilizes multiple case study approach using Six Sigma. The German case study assesses the use of POCT in acute coronary syndrome patients, compared to the central lab setting. The Maltese case study is a pilot study of the use of medical ultrasonography as a POCT to detect abdominal free fluid in post-blunt trauma.

Findings: This study provides clear examples of the effectiveness of POCT in life-threatening conditions, as compared to the use of traditional central lab or the medical imaging department. Therapeutic quality in the ED and patient outcomes directly depend upon turnaround time, particularly for life-threatening conditions. Faster turnaround time not only saves lives but reduces morbidity, which in the long-term is a critical cost driver for hospitals.

Originality/value: The application of Six Sigma and the international comparison of POCT as best practice for life-threatening conditions in the ED.

目的:急诊科(ED)的即时检测(POCT)在患者护理中实现了更好的目标,同时旨在实现早期诊断,从而更快地做出医疗决策。本研究在考虑两国卫生系统差异的同时,评估和比较了POCT在德国和马耳他的ED中的效益。方法论/方法:本章采用六西格玛的多案例研究方法。德国的案例研究评估了POCT在急性冠状动脉综合征患者中的应用,并与中心实验室环境进行了比较。马耳他病例研究是一项使用医用超声作为POCT检测钝性创伤后腹部游离液体的试点研究。研究结果:与传统的中心实验室或医学影像部门相比,本研究提供了POCT在危及生命的情况下的有效性的明确例子。急诊科的治疗质量和患者的预后直接取决于周转时间,特别是对危及生命的疾病。更快的周转时间不仅可以挽救生命,还可以降低发病率,从长远来看,这是医院的一个关键成本驱动因素。原创性/价值:六西格玛的应用和POCT作为急诊科危及生命的最佳实践的国际比较。
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引用次数: 9
Preface. International best practices in health care management. 前言。卫生保健管理方面的国际最佳做法。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/S1474-823120140000017022
S. Buttigieg, Cheryl Rathert, W. von Eiff
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引用次数: 1
Inernational research in health care management: its need in the 21st century, methodological challenges, ethical issues, pitfalls, and practicalities. 医疗保健管理的国际研究:21世纪的需要、方法论挑战、伦理问题、陷阱和实用性。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017001
Sandra C Buttigieg, Cheryl Rathert, Thomas A D'Aunno, Grant T Savage

Purpose: This commentary argues in favor of international research in the 21st century. Advances in technology, science, communication, transport, and infrastructure have transformed the world into a global village. Industries have increasingly adopted globalization strategies. Likewise, the health sector is more internationalized whereby comparisons between diverse health systems, international best practices, international benchmarking, cross-border health care, and cross-cultural issues have become important subjects in the health care literature. The focus has now turned to international, collaborative, cross-national, and cross-cultural research, which is by far more demanding than domestic studies. In this commentary, we explore the methodological challenges, ethical issues, pitfalls, and practicalities within international research and offer possible solutions to address them.

Design/methodology/approach: The commentary synthesizes contributions from four scholars in the field of health care management, who came together during the annual meeting of the Academy of Management to discuss with members of the Health Care Management Division the challenges of international research.

Findings: International research is worth pursuing; however, it calls for scholarly attention to key methodological and ethical issues for its success.

Originality/value: This commentary addresses salient issues pertaining to international research in one comprehensive account.

目的:本评论支持21世纪的国际研究。技术、科学、通信、交通和基础设施的进步使世界变成了一个地球村。各行各业越来越多地采用全球化战略。同样,卫生部门更加国际化,因此不同卫生系统之间的比较、国际最佳做法、国际基准、跨境卫生保健和跨文化问题已成为卫生保健文献中的重要主题。现在的研究重点已经转向国际、合作、跨国和跨文化的研究,这比国内的研究要求高得多。在这篇评论中,我们探讨了国际研究中的方法论挑战、伦理问题、陷阱和实用性,并提供了解决这些问题的可能解决方案。设计/方法/方法:该评论综合了四位卫生保健管理领域的学者的贡献,他们在管理学会年会上聚集在一起,与卫生保健管理司的成员讨论国际研究的挑战。研究结果:值得进行国际研究;然而,它要求学术界关注其成功的关键方法和伦理问题。原创性/价值:这篇评论在一个全面的账户中解决了与国际研究有关的突出问题。
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引用次数: 7
International "best practices" in health care: the roles of context and innovation. 卫生保健领域的国际"最佳做法":背景和创新的作用。
Q4 Medicine Pub Date : 2015-01-01 DOI: 10.1108/s1474-823120140000017003
Jim Goes, Grant T Savage, Leonard H Friedman

Purpose: Explores recent approaches to international best practices and how they relate to context and innovation in health services.

Design/methodology/approach: Critical review of existing research on best practices and how they created, diffused, and translate in the international setting.

Findings: Best practices are widely used and discussed, but processes by which they are developed and diffused across international settings are not well understood.

Research implications: Further research is needed on innovation and dissemination of best practices internationally.

Originality/value: This commentary points out directions for future research on innovation and diffusion of best practices, particularly in the international setting.

目的:探讨国际最佳做法的最新做法,以及它们如何与卫生服务的背景和创新相联系。设计/方法论/方法:对现有最佳实践研究的批判性回顾,以及它们如何在国际环境中创造、传播和转化。研究结果:最佳做法被广泛使用和讨论,但在国际环境中制定和传播最佳做法的过程尚未得到很好的理解。研究影响:需要进一步研究国际最佳做法的创新和传播。原创性/价值:这篇评论指出了未来关于创新和最佳实践传播的研究方向,特别是在国际环境中。
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引用次数: 3
期刊
Advances in Health Care Management
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