Towards the "sustainability accounting" in health care: the case of Transfusion Medicine

Journal title RIVISTA DI STUDI SULLA SOSTENIBILITA'
Author/s Alessia D'andrea
Publishing Year 2012 Issue 2012/1 Language Italian
Pages 27 P. 97-123 File size 1099 KB
DOI 10.3280/RISS2012-001007
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The regionalization reforms and corporatization of the Italian health sector have led actors towards the search for accounting tools to monitor economic, social and environmental performances of activities carried out and develop a participatory evaluation approach. The need to understand the extent to which current activities are not sustainable and guide decision-making process, has allowed the development of sustainability accounting practices. This is enabled to evaluate perfor- mances in accordance with the multidimensional objectives (inherent in the mission of health protection) considering economic and financial constraints. The study focuses on the process implemented in the Transfusion Medicine of the Marche Region.

Keywords: Sustainability, accounting, social and environmental performance, decision- making process, Transfusion Medicine, stakeholder engagement.

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Alessia D'andrea, Verso la "sustainability accounting" in Sanità: il caso della Medicina Trasfusionale in "RIVISTA DI STUDI SULLA SOSTENIBILITA'" 1/2012, pp 97-123, DOI: 10.3280/RISS2012-001007