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dc.contributor.authorMurphy, Len_NZ
dc.contributor.authorMaguire, Wen_NZ
dc.date.accessioned2018-12-18T02:10:07Z
dc.date.available2018-12-18T02:10:07Z
dc.date.copyright2016-11-22en_NZ
dc.identifier.citationAuckland Regional Accounting Conference 2016, AUT University, Auckland, New Zealand, 22 November.
dc.identifier.urihttp://hdl.handle.net/10292/12117
dc.description.abstractWe contribute to the literature by advancing the debate on valuing healthcare and its relevance to assessing improvement. A systematic literature review includes academic papers and reported case-based information. We examine the potential contribution of subjective (qualitative) insights to valuing healthcare and to healthcare decisions, explicitly incorporate all stakeholders’ perceptions of the treatment process and health outcomes and explore the issues raised by illustrating an inclusive approach to making healthcare decisions. The insights afforded present “value” as a multidimensional concept, which relies on objective and subjective elements and the assessment of which is open to differing interpretations. We propose that researchers and healthcare professionals adopt mixed methods (quantitative and qualitative approaches) to collect measurements and stakeholder perceptions of health outcomes, treatment processes and attendant costs. While recognizing that the explicit inclusion of treatment processes and of stakeholders’ perceptions alongside economic and accounting measures may present reporting challenges, we argue that it has the potential to lead to better decisions.
dc.publisherChartered Accountants (CA) Australia and New Zealand
dc.relation.urihttps://www.business.auckland.ac.nz/en/about/od-our-departments/od-accounting-finance/bs-af-seminars-and-events/nzmas-2016/presentations.html
dc.rightsNOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).
dc.subjectHealthcare decisions; Value of healthcare; Healthcare; Outcomes; Stakeholders’ perceptions
dc.titleUsing Value to Assess Improvement in Healthcare; But What Counts As ‘Value’?en_NZ
dc.typeConference Contribution
dc.rights.accessrightsOpenAccessen_NZ
pubs.elements-id215026
aut.relation.conferenceAuckland Regional Accounting Conferenceen_NZ


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