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Bibliographic Details
Main Authors: Robinson Dueñas Casallas, Cristina Crespo Soler, Fernanda Cristina Pedrosa Alberto, Vicente Mateo Ripoll Feliu
Format: Recurso digital
Language:English
Published: Zenodo 2025
Subjects:
Online Access:https://doi.org/10.5281/zenodo.15467719
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author Robinson Dueñas Casallas
Cristina Crespo Soler
Fernanda Cristina Pedrosa Alberto
Vicente Mateo Ripoll Feliu
author_facet Robinson Dueñas Casallas
Cristina Crespo Soler
Fernanda Cristina Pedrosa Alberto
Vicente Mateo Ripoll Feliu
contents <p><span lang="EN-US">The present research aims to corroborate the growing use of management control in the health sector, and the associated research opportunities. To do so, the Knowledge Development Process – Constructivist (ProKnow-C) software was applied, allowing the analysis of different variables around a single topic: “health and its relationship with management control and accounting issues”. The result was a Relevant Bibliographic Portfolio (RBP) with the most relevant and high scientific impact publications, which allowed a systemic-bibliometric analysis, evidencing opportunities and possible <em>gaps</em> for future research. The applicability of management control in the health sector is corroborated, as well as the growing interest in its use by health and social science professionals, especially in interdisciplinary matters. The research detected focuses, among others, on financial and statistical studies, cost-benefit analysis in diagnosis, case studies in developing countries, the relationship between opportunity and quality of health service. In general, it was possible to have an overview of the efficiency of health processes tested for their use in prospecting, new bibliometric research and state of the art.</span></p>
format Recurso digital
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publishDate 2025
publisher Zenodo
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spellingShingle The use of the management control in Accounting on healthcare: A Bibliometric Systemic analysis
Robinson Dueñas Casallas
Cristina Crespo Soler
Fernanda Cristina Pedrosa Alberto
Vicente Mateo Ripoll Feliu
Control de gestión, healthcare, eficiencia, inversión, bibliométrico, Indicadores económicos.
Management control, healthcare, efficiency, investment, bibliometrics, economic indicators.
<p><span lang="EN-US">The present research aims to corroborate the growing use of management control in the health sector, and the associated research opportunities. To do so, the Knowledge Development Process – Constructivist (ProKnow-C) software was applied, allowing the analysis of different variables around a single topic: “health and its relationship with management control and accounting issues”. The result was a Relevant Bibliographic Portfolio (RBP) with the most relevant and high scientific impact publications, which allowed a systemic-bibliometric analysis, evidencing opportunities and possible <em>gaps</em> for future research. The applicability of management control in the health sector is corroborated, as well as the growing interest in its use by health and social science professionals, especially in interdisciplinary matters. The research detected focuses, among others, on financial and statistical studies, cost-benefit analysis in diagnosis, case studies in developing countries, the relationship between opportunity and quality of health service. In general, it was possible to have an overview of the efficiency of health processes tested for their use in prospecting, new bibliometric research and state of the art.</span></p>
title The use of the management control in Accounting on healthcare: A Bibliometric Systemic analysis
topic Control de gestión, healthcare, eficiencia, inversión, bibliométrico, Indicadores económicos.
Management control, healthcare, efficiency, investment, bibliometrics, economic indicators.
url https://doi.org/10.5281/zenodo.15467719