scholarly journals Managing quality of cost information in clinical costing: evidence across seven countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christopher S. Chapman ◽  
Anja Kern ◽  
Aziza Laguecir ◽  
Gerardine Doyle ◽  
Nathalie Angelé-Halgand ◽  
...  

PurposeThe purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal).Design/methodology/approachCosting practices in seven countries were analysed via questionnaires, interviews and relevant published material.FindingsAlthough clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.Research limitations/implicationsThe authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.Originality/valueThe authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.

2019 ◽  
Vol 8 (2) ◽  
pp. 97-114
Author(s):  
Sheshadri Chatterjee

Purpose The purpose of this paper is to identify the factors influencing the citizens to use robots that would improve the quality of life of the citizens. Design/methodology/approach With the help of different adoption theories and models and with the support of background studies, some hypotheses have been formulated and a conceptual model has been developed with the consideration of the impact of artificial intelligence regulation (IAR) that controls the use of robots as a moderator. The model has been validated and the hypotheses have been tested by statistical analysis with the help of survey works involving consideration of feedbacks from 503 usable respondents. Findings The study reveals that the use of robots by the citizens would appreciably increase if government imposes strict artificial intelligence (AI) regulatory control concerning the use of robots, and in that case, it appears that the use of robots would improve the quality of life of the citizens. Research limitations/implications The duly validated model would help the authority to appropriately nurse and nurture the factors such as ethical dilemma, perceived risks and control beliefs for enhancing the intention of the citizens to use robots for many purposes including domestic usage in the context of appropriate restrictions imposed through AI regulation. Such use of robots would eventually improve the quality of life. Originality/value There are a few studies covering analysis of IAR as a moderator on the linkages of the predictors with the intention of the citizens to use robots. In this context, this study is claimed to have offered a novel contribution.


2020 ◽  
Vol 46 (12) ◽  
pp. 1521-1547
Author(s):  
John S. Howe ◽  
Thibaut G. Morillon

PurposeThis paper aims to investigate the consequences of mergers and acquisitions (M&As) on information asymmetry in the banking sector. Specifically, the authors look at whether specific firm or deal characteristic influence information asymmetry levels between insiders and investors, as well as the impact of recent regulation such as the Dodd–Frank Act.Design/methodology/approachThe authors decompose the M&A process into three periods (pre-announcement, negotiation and post-completion period) and document changes in the information asymmetry levels between insiders and investors through the M&A process. The authors capture changes in information asymmetry using six different spread-based information asymmetry measures.FindingsThe authors find evidence that information asymmetry increases following M&A announcement and decreases following deal completion. These findings are more pronounced for acquisitions involving a private target, all-cash deals and for mergers, as opposed to acquisition of assets. We find that overall, successful mergers improve the quality of the information environment, while failed deals degrade it. Additionally, the enactment of Dodd–Frank reduced the magnitude of the changes in information asymmetry during the M&A process. The results are important to regulators, policy makers and investors.Originality/valueTo authors’ knowledge, this is the first study that looks at the effect of bank M&As on information asymmetry as well as the effect of regulations on information asymmetry.


2019 ◽  
Vol 38 (1) ◽  
pp. 175-198 ◽  
Author(s):  
Manuel Idrovo Arguello ◽  
Diego Monferrer Tirado ◽  
Marta Estrada Guillén

Purpose The purpose of this paper is to analyse the influence of service quality dimensions as determinants of the emotional and relational behaviours experienced by the client in bank branches in the post-crisis context experienced by Spanish financial institutions. Design/methodology/approach Data taken from a total of 1,125 customers were analysed through structural equations modelling (EQS6.1) to test the relationships of the proposed model’s variables. Findings The results support the hypotheses stated, with the exception of the influence of a service quality dimension (servicescape) on emotions during the service. In fact, the dimensions of the service quality of an intangible nature (personnel, outcome and social) are determinants of the positive emotions and relational behaviours of clients around the service provided by the branches. For its part, servicescape quality, of a more tangible nature, exerts indirect influence on the other dimensions that compose the quality of service. Practical implications This paper provides senior bank executives established evidence on the degree of influence of the different dimensions in relation to the quality of service in the bank branch. Furthermore, it emphasises the importance of emotional factors during service as essential elements in strengthening customer–staff relationships under a non-transactional dynamic. Originality/value This paper has adopted an analytical holistic, theoretical and empirical perspective on the impact of the different dimensions of service quality (servicescape, personnel, outcome and social) as well as to the emotions experienced by banking customers during services and its lasting effect on customer engagement and customer advocacy.


2019 ◽  
Vol 24 (2) ◽  
pp. 77-81 ◽  
Author(s):  
Krysia Emily Waldock

Purpose The purpose of this paper is to describe the possible impact of normalisation on the perceptions of quality of life (QoL) and the impact of this association on the research to date. This commentary reflects on the implications of limiting QoL research to autistic people who are perceived to be “more able”. Design/methodology/approach This commentary discusses the implications of undertaking QoL research in the field of autism. Findings This commentary argues for further consideration of the autistic voice in QoL research. Researcher epistemology and life experience, including experience of autistic people, is examined in terms of how QoL might be perceived and attributed. Further participatory research in the field of quality of life of autistic people, including those with a learning disability and engagement with a variety of autistic people, is called for. Originality/value This commentary suggests that the existing definitions of QoL, founded on principles of normalisation, may not be completely applicable to autistic people, and that new ways of both defining and measuring QoL might be needed.


Author(s):  
Divya Madnani ◽  
Semila Fernandes ◽  
Nidhi Madnani

Purpose The outbreak of COVID-19 saw a robust increase in viewership of over-the-top (OTT) media platforms. This study aims to investigate the impact of COVID-19 on OTT platforms in India, as it has led to reshaping consumer content preferences. Design/methodology/approach The authors have conducted primary research by doing a survey and focus group discussion. The first study has focused on the impact of various factors such as time, content, convenience, satisfaction and work from home (WFH) on OTT platforms during the COVID-19 crisis and the second study has focused on change in behavior of people before and during lockdown using visual representation. Findings The findings of this study show that lockdown has played a major role in the increase in viewership of OTT platforms, as people working from home are also using OTT platforms more. The average hours spent on OTT have increased from 0–2 to 2–5 h and average spending that users are willing to make on OTT platforms is Rs 100–300 (per month). The satisfaction level of customers is directly related to space to watch with family, time to use OTT platforms, the quality of content on OTT platforms and preference of OTT platform over television. Also, factors such as age group, occupation, city and income groups also determine the usage of the OTT platform. Originality/value The main contribution of this paper is to analyze the customer needs that impact their satisfaction level.


2018 ◽  
Vol 56 (9) ◽  
pp. 1917-1935 ◽  
Author(s):  
Weizhang Sun ◽  
Chunguang Zhao ◽  
Yaping Wang ◽  
Charles H. Cho

Purpose The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach On the basis of 13,488 observations of A-share listed companies, the authors examine the impacts of investor sentiment on CSR disclosure, which is measured separately by the propensity to issue a standalone CSR report and the quality of CSR reports. Furthermore, the authors examine the moderating role of institutional factors in China. Findings The authors find that during low-sentiment periods, managers are more likely to issue a standalone CSR report and the quality of CSR reports is higher, and vice versa. Additionally, the authors find that the negative correlations between CSR disclosure and investor sentiment are stronger in state-owned enterprises. Research limitations/implications First, the measurement of investor sentiment reflects only a part of characteristics of investor sentiment. Second, the authors pay less attention to the specific items of a CSR report. Originality/value The study contributes to the literature on CSR disclosure and investor sentiment by combining the two fields together. Furthermore, the study deepens the understanding of the institutional context in China and contributes to research on the predictors of CSR disclosure.


Author(s):  
Iman Harymawan ◽  
John Nowland

Purpose The purpose of this study is to investigate how the earnings quality of politically connected firms is affected by changes in political stability and government effectiveness in a developing country. Design/methodology/approach This study uses a sample of 2,073 firm-year observations from 349 firms listed on the Indonesian Stock Exchange from 2003 to 2012 to examine how political stability and government effectiveness affect the earnings quality of politically connected firms, relative to non-politically connected firms. A two-stage model is used to address self-selection issues in the choice of firms to establish political connections. Findings This study finds that increased government effectiveness reduces the benefits of political connections, requiring politically connected firms to be more responsive to market pressures and resulting in higher earnings quality. However, increased political stability enhances the certainty of benefits from political connections, reducing the need for politically connected firms to respond to market pressures and resulting in lower earnings quality. Research limitations/implications For policymakers, these results indicate that different dimensions of political and economic development can affect the incentives of firms with political connections in different ways. Originality/value This study finds that the earnings quality of politically connected firms increases as government effectiveness improves, but it decreases as the political environment becomes more stable.


2018 ◽  
Vol 10 (1) ◽  
pp. 119-134 ◽  
Author(s):  
Dan Wu ◽  
Yefeng Chen ◽  
Weiwen Zhang ◽  
Xiaoshi Xing

Purpose The purpose of this paper is to investigate the impact of three types of peer monitoring and punishment tools on the performance of a group contract for the control of agricultural non-point source pollution (ANPSP) in China. Design/methodology/approach Experimental economics. Findings All the three tools result in efficiency improvement and show little difference in performance. In addition, they break the theoretical Nash equilibrium of the team entry auction and help to better reveal bidders’ private cost information. Originality/value To the authors’ knowledge, this study can be the first laboratory experiment study in the area of ANPSP in China and might provide some beneficial lessons for China’s policy-makers.


Author(s):  
Muhammad Umar

Purpose The purpose of this paper is to explore the impact of these unethical promotional activities on patient’s quality of life. Design/methodology/approach In-depth interviews were conducted, and then quantitative method was also used on a large number of health care professionals. Findings Findings of the study demonstrated that unethical activities influence biased prescriptions and then it helps to misuse of medicines. The drug resistance is also affected by misuse of medicines. Misuse of medicine further affects on financial burden on patient. Drug resistance has impact on health compromise. Furthermore, finding of the study describes that drug resistance, health compromise and financial lead to the imbalance of patient’s quality of life. Overall, findings revealed that pharmaceutical unethical promotional activity to achieve sales target is also a major cause of elements that disturbs patient’s quality of life. Originality/value This is a research paper and not published before.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  

Purpose Use of various discretionary HR practices can enable a firm to positively influence employee perceptions of the different dimensions of well-being. The impact of such practices can be enhanced further when organizations take appropriate steps to eliminate abusive supervision and its harmful effects. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Use of various discretionary HR practices can enable a firm to positively influence employee perceptions of the different dimensions of well-being. The impact of such practices can be enhanced further when organizations take appropriate steps to eliminate abusive supervision and its harmful effects. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


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