Journal of Engineering and Applied Sciences

Year: 2019
Volume: 14
Issue: 2
Page No. 589 - 599

Impact of Lean Accounting Information on the Financial performance of the Healthcare Institutions: A Case Study

Authors : Enaam Almusawi, Akeel Almagtome and Ameer Saheb Shaker

References

Abuthakeer, S.S., P.V. Mohanram and G.M. Kumar, 2010. Activity based costing value stream mapping. Intl. J. Lean Thinking, 1: 51-64.
Direct Link  |  

Azevedo, A. and M. Sholihab, 2015. Innovative costing system framework in industrial product-service system environment. Procedia Manuf., 4: 224-230.
CrossRef  |  Direct Link  |  

Aziz, K., M. Awais, Q. Rahat, S.S.U. Hasnain and I. Shahzadi, 2017. Impact of outsourcing on lean operations in Pakistani healthcare industry. Intl. J. Eng. Inf. Syst., 1: 116-123.
Direct Link  |  

Barnes, M., N. Oner, M.N. Ray and F.D. Zengul, 2018. Exploring the association between quality and financial performance in US hospitals: A systematic review. J. Health Care Finance, 44: 1-32.
Direct Link  |  

Dobrzykowski, D.D., K.L. McFadden and M.A. Vonderembse, 2016. Examining pathways to safety and financial performance in hospitals: A study of lean in professional service operations. J. Oper. Manage., 42: 39-51.
CrossRef  |  Direct Link  |  

Duke, C.R., 2017. How healthcare accounting adapts to lean practices. Ph.D Thesis, East Tennessee State University, Johnson City, Tennessee.

D’Andreamatteo, A., L. Ianni, F. Lega and M. Sargiacomo, 2015. Lean in healthcare: A comprehensive review. Health Policy, 119: 1197-1209.
CrossRef  |  PubMed  |  Direct Link  |  

Elsukova, T.V., 2015. Lean accounting and throughput accounting: An integrated approach. Mediterr. J. Soc. Sci., 6: 83-87.
Direct Link  |  

Flounders, W., J. Gates, S. Heffner, M. Lawler, J. Pardini et al., 2018. A systems thinking approach to redesigning the patient experience to reduce 30 day hospital readmission. JHN. J., 13: 1-9.
CrossRef  |  Direct Link  |  

Fullerton, R.R., F.A. Kennedy and S.K. Widener, 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices. J. Oper. Manage., 32: 414-428.
CrossRef  |  Direct Link  |  

Gracanin, D., B. Buchmeister and B. Lalic, 2014. Using cost-time profile for value stream optimization. Procedia Eng., 69: 1225-1231.
CrossRef  |  Direct Link  |  

Grossmeier, J., R. Fabius, J.P. Flynn, S.P. Noeldner and R.Z. Goetzel et al., 2016. Linking workplace health promotion best practices and organizational financial performance: Tracking market performance of companies with highest scores on the HERO scorecard. J. Occup. Environ. Med., 58: 16-23.
CrossRef  |  PubMed  |  Direct Link  |  

Haskin, D., 2010. Allocating internal audit costs in a lean environment. Internal Auditing, 25: 25-28.

Hines, P., N. Rich, J. Bicheno, D. Brunt and D. Taylor et al., 1998. Value stream management. Intl. J. Logistics Manage., 9: 25-42.
CrossRef  |  Direct Link  |  

Ibrahim, S., G. Diibuzie and M. Abubakari, 2017. The Impact of internal control systems on financial performance: The case of health institutions in upper west region of Ghana. Intl. J. Acad. Res. Bus. Soc. Sci., 7: 684-696.
Direct Link  |  

Improta, G., M. Cesarelli, P. Montuori, L.C. Santillo and M. Triassi, 2018. Reducing the risk of healthcare-associated infections through Lean Six Sigma: The case of the medicine areas at the Federico II University Hospital in Naples (Italy). J. Eval. Clin. Pract., 24: 338-346.
CrossRef  |  PubMed  |  Direct Link  |  

Lacerda, A.P., A.R. Xambre and H.M. Alvelos, 2016. Applying value stream mapping to eliminate waste: A case study of an original equipment manufacturer for the automotive industry. Intl. J. Prod. Res., 54: 1708-1720.
CrossRef  |  Direct Link  |  

Maskell, B. and N. Katko, 2012. Value Stream Costing: The Lean Solution to Standard Costing Complexity and Waste. In: Lean Accounting: Best Practices for Sustainable Integration, Stenzel, J. (Ed.). Wiley Online Library, USA., pp: 155-176.

Maskell, B.H. and B. Baggaley, 2004. Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise. Vol. 1, Productivity Press, New York, USA., ISBN-13: 9781563272431, Pages: 359.

Maskell, B.H. and B.L. Baggaley, 2006. Lean accounting: What's it all about?. Target, 22: 35-43.
Direct Link  |  

Matthias, O. and S. Brown, 2016. Implementing operations strategy through Lean processes within health care: The example of NHS in the UK. Intl. J. Oper. Prod. Manage., 36: 1435-1457.
Direct Link  |  

McCue, M., 2015. Assessing the financial performance of health insurers paying a rebate under ACA. J. Health Care Finance, 42: 1-10.
Direct Link  |  

McCue, M.J., 2017. The financial performance of PSOs during the first year of the ACA mandated coverage. J. Health Care Finance, 43: 1-9.
Direct Link  |  

Mehta, R.K., D. Mehta and N.K. Mehta, 2012. An exploratory study on implementation of lean manufacturing practices (with special reference to automobile sector industry). Yonetim Ekonomi, 19: 289-299.
Direct Link  |  

Melton, T., 2005. The benefits of lean manufacturing: What lean thinking has to offer the process industries. Chem. Eng. Res. Des., 83: 662-673.
CrossRef  |  

Monroy, C.R., A. Nasiri and M.A. Pelaez, 2012. Activity based costing, time-driven activity based costing and lean accounting: Differences among three accounting systems’ approach to manufacturing. Proceedings of the 6th International Conference on Industrial Engineering and Industrial Management, July 18-20, 2012, XVI Congreso de Ingenieria de Organizacion, Vigo, Spain, ISBN:978-1-4471-5348-1, pp: 11-17.

Nattinger, M.C., K. Mueller, F. Ullrich and X. Zhu, 2018. Financial performance of rural medicare ACOs. J. Rural Health, 34: 98-102.
CrossRef  |  Direct Link  |  

Nurettin, M.S.O., 2016. Organizational and environmental factors associated with hospital financial performance: A systematic review. J. Health Care Finance, 43: 13-37.
Direct Link  |  

Poksinska, B., 2010. The current state of Lean implementation in health care: Literature review. Qual. Manage. Healthcare, 19: 319-329.
CrossRef  |  PubMed  |  Direct Link  |  

Poksinska, B.B., M. Fialkowska-Filipek and J. Engstrom, 2017. Does lean healthcare improve patient satisfaction? A mixed-method investigation into primary care. BMJ. Qual. Saf., 26: 95-103.
CrossRef  |  Direct Link  |  

Ruiz-de-Arbulo-Lopez, P., J. Fortuny-Santos and L. Cuatrecasas-Arbos, 2013. Lean manufacturing: Costing the value stream. Ind. Manage. Data Syst., 113: 647-668.
CrossRef  |  Direct Link  |  

Seddon, J., B. O’Donovan and K. Zokaei, 2011. Rethinking Lean Service. In: Service Design and Delivery, Macintyre, M., G. Parry and J. Angelis (Eds.). Springer, Boston, Massachusetts, ISBN:978-1-4419-8320-6, pp: 41-60.

Shazali, N.A., N.F. Habidin, N. Ali, N.A. Khaidir and N.H. Jamaludin, 2013. Lean healthcare practice and healthcare performance in Malaysian healthcare industry. Intl. J. Sci. Res. Publ., 3: 1-5.
Direct Link  |  

Stadnicka, D. and R.C. Ratnayake, 2017. Enhancing aircraft maintenance services: A VSM based case study. Procedia Eng., 182: 665-672.
CrossRef  |  Direct Link  |  

Tortorella, G.L., F.S. Fogliatto, M. Anzanello, G.A. Marodin and M. Garcia et al., 2017. Making the value flow: Application of value stream mapping in a Brazilian public healthcare organisation. Total Qual. Manage. Bus. Excellence, 28: 1544-1558.
CrossRef  |  Direct Link  |  

Tsai, T.C., A.K. Jha, A.A. Gawande, R.S. Huckman and N. Bloom et al., 2015. Hospital board and management practices are strongly related to hospital performance on clinical quality metrics. Health Affairs, 34: 1304-1311.
PubMed  |  Direct Link  |  

Van der Steen, M.P. and S. Tillema, 2018. Controlling lean manufacturing in multidivisional organisations: Highlighting local interests and constraints. Intl. J. Oper. Prod. Manage., 38: 1-28.
CrossRef  |  Direct Link  |  

Winkel, J., K. Edwards, B.D. Birgisdottir and S. Gunnarsdottir, 2015. Facilitating and inhibiting factors in change processes based on the lean tool ‘value stream mapping’: An exploratory case study at hospital wards. Intl. J. Hum. Factors Ergon., 3: 291-302.
CrossRef  |  Direct Link  |  

Womack, J.P. and D.T. Jones, 1996. Lean Thinking: Banish Waste and Create Wealth in Your Corporation. Touchstone Publisher, London, England, UK., ISBN:9780684819761, Pages: 350.

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved