Article2022

Enhancing value in healthcare: towards a trans-disciplinary approach

9 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Purpose The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to enhance value in healthcare. Design/methodology/approach The authors review published academic research and reports on practice across a range of disciplines. Findings The authors find that while value is a multidimensional concept, which is open to perceptions that differ across stakeholders in healthcare, financial economics-based accounting is essentially mono-disciplinary and dominates decisions. Enhancing value in health is a wicked problem, and a trans-disciplinary approach has the potential to enable decision-makers to enhance value. Practical implications The suggest that a trans-disciplinary approach, which dissolves disciplinary boundaries, is capable of enabling decision-makers to work towards understanding and enhancing value by fostering awareness of stakeholders' perceptions of value. A critical caveat is that a trans-disciplinary approach does not guarantee ready-made or immediate solutions; it does, however, offer the means to struggle towards a destination which may be continually shifting. Originality/value This study highlights the importance of a broader understanding of the concept of value than that implied by financial economics-based accounting and recognises the perceptions of stakeholders. It explores the inter-relationship among “the view from nowhere”, wicked problems and trans-disciplinarity and recommends a trans-disciplinary approach with a view to enhancing value in that broader sense. In this way, it contributes to the accounting literature, which has previously paid little attention to some of these aspects.

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References

1973Dilemmas in a general theory of planning 2012Health Care Customer Value Cocreation Practice Styles 1992The potential of transdisciplinary research for sustaining and extending linkages between the health and social sciences 2006Social, environmental and sustainability reporting and organisational value creation?2016Standardizing Patient Outcomes Measurement 2016Epistemic Injustice and Illness 2003Focusing on Value: Reconciling Corporate Social Responsibility, Sustainability and a Stakeholder Approach in a Network World 2019Priorities and challenges for health leadership and workforce management globally: a rapid review

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