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FrancoAngeli Journals

Saggi

No. 122 (2022)

An innovative system of accounting and financial procedures: Evidence from two relevant Italian Regional Healthcare Services

DOI
https://doi.org/10.3280/mesa2022-122oa14618
Submitted
settembre 19, 2022
Published
2022-12-15

Abstract

This study contributes to the Italian debate about the “Gestione Sanitaria Accentrata” (GSA), a dedicated reporting entity which covers the regional government’s
healthcare revenues and expenditures. This paper is aimed at presenting an innovative system of integrated accounting and financial procedures which, rather than being limited to the GSA per se, has a wider scope and is
intended to map the flow of funds of the whole Regional Healthcare Service. The analysis of two relevant case studies (settled respectively in Lombardy and Veneto) shows that these integrated procedures are particularly valuable in that they are able to: (i) reflect and enhance the organizational and financial peculiarities of different contexts; (ii) respond to a number of issues related to managing and controlling the relationships among the Region, its GSA, and the healthcare organizations.

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