{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T17:48:00Z","timestamp":1754156880571,"version":"3.41.2"},"reference-count":52,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2015,1,30]],"date-time":"2015-01-30T00:00:00Z","timestamp":1422576000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,1,30]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>\u2013 The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the inefficiencies related to their diagnostic therapeutic pathways (DTP) and related reengineering interventions.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>\u2013 The BPM-ABC methodological framework has been applied to the case of a specific surgery pathway, at the Orthopaedic Division of a University Hospital in Italy.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>\u2013 The case-study described in the paper points out: first, how the Business Process Management (BPM)-ABC methodology is able to produce significant information about consumed resources and the costs of the activities, useful to highlight opportunities for DTPs improvement; second, the barriers related to a pre-existing accounting system based on cost centres that can hinder the implementation of the BPM-ABC model.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>\u2013 The case study points out the role of the ABC as a management tool for supporting decision-making processes. The ABC allows inferring information for two purposes. First, ABC supports a cost containment process as it allows highlighting the most cost-consuming activities and resources. Second, the ABC allows identifying reengineering paths, distinguishing between incremental and radical ones.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>\u2013 This study represents a remarkable reference raising the awareness of the pivotal role accounting systems play in the management of the organizational processes.<\/jats:p><\/jats:sec>","DOI":"10.1108\/bpmj-11-2013-0144","type":"journal-article","created":{"date-parts":[[2015,1,6]],"date-time":"2015-01-06T03:23:09Z","timestamp":1420514589000},"page":"55-79","source":"Crossref","is-referenced-by-count":25,"title":["An activity-based costing approach for detecting inefficiencies of healthcare processes"],"prefix":"10.1108","volume":"21","author":[{"given":"Lorella","family":"Cannavacciuolo","sequence":"first","affiliation":[]},{"given":"Maddalena","family":"Illario","sequence":"additional","affiliation":[]},{"given":"Adelaide","family":"Ippolito","sequence":"additional","affiliation":[]},{"given":"Cristina","family":"Ponsiglione","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2020122623582001500_b1","unstructured":"Arnaboldi, M. and Lapsley, I. 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