The Impact of the Crisis on Healthcare Risk Management in Slovenia: The Case of Regional Hospitals
DOI:
https://doi.org/10.4335/14.3.493-509(2016)Keywords:
healthcare, risk management, PIFC, regional hospitals, crisis, SloveniaAbstract
The main purpose of the article is to identify which components of public internal financial control (PIFC), as part of risk management, have been improved by the crisis the most at the regional level, and what is the possible reason for that. During the period 2008–2014, healthcare in the EU and consequently in Slovenia was under the pressure of aggravated circumstances. Therefore, it is important that healthcare organizations, especially regional hospitals, as a main provider of secondary healthcare, have risk management tools in place that prevent risks and provide a reasonable assurance that public funds are being used for the intended purpose. To test which components significantly improved in that period, a paired-samples t-test is performed on a sample of 10 Slovenian regional hospitals. The empirical results show that the components of risk assessment and control activities saw the greatest improvement.
References
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Cukon Mavec, N. (2006) Priprava samoocenitve pri neposrednih in posrednih proračunskih uporabnikih. Zbornik referatov 8. izobraževalnega seminarja o javnih financah in državnem revidiranju, pp. 147-178 (Ljubljana: Zveza ekonomistov Slovenije).
Eurofound (2014) Access to healthcare in times of crisis (Dublin: Eurofound).
European Commission (2006) Welcome to the world of PIFC. Public internal financial control (Brussels: European Comission).
Felder, S. (2013) The Impact of Demographic Change on Healthcare Expenditure. CESifo DICE Report. Journal for Institutional Comparisons, 11(1), pp. 3-6.
Ivanyos, J. & Roóz, J. (2010) A new approach in the assessment of the internal control systems applied in the public sector. Public Finance Quarterly, 2, pp. 375-390.
Jaba, E., Balan, C. B. & Robu, I. B. (2014) The Relationship between Life Expectancy at Birth and Health Expenditures Estimated by a Cross-country and Time-series Analysis, Procedia Economics and Finance, 15, pp. 108-114, doi: 10.1016/S2212-5671(14)00454-7.
Kirch, W. (2008) Commuting accident. Encyclopedia of Public Health (Amsterdam: Springer
Lah, M. (2003) Notranji nadzor javnih financ v občini, Lex Localis-Journal of Local Self-Government, 1(3), pp. 91-102.
Lameire, N., Joffe, P. & Wiedemann, M. (1999) Healthcare systems-an international review: an overview, Nephrology Dialysis Transplantation, 14(suppl 6), pp. 3-9.
Matei, A. I., Guerard, S. & Cucu, A. A. (2011) Towards a performing European Administrative Space through financial management instruments: The case of Public Internal Financial Control, In: Matei, A. & Radulescu, C. (eds.) National and European Values of Public Administration in the Balkans (Bucarest: Editura Economica), pp. 102-110.
Muraleetharan, P. (2011) Internal Control and Impact of Financial Performance of the Organizations (Special Reference Public and Private Organizations in Jaffna District).
OECD. (2014) Society at a Glance 2014: OECD Social Indicators (Paris: OECD Publishing).
OECD. (2015) OECD Statistics (Paris: OECD).
Pogačar, B. & Bauman Podojsteršek, M. (2007) Samoocenitev in izjava predstojnika o oceni notranjega nadzora javnih financ. 10. letna konferenca notranjih revizorjev slovenskega inštituta za revizijo, pp. 1-21. Portorož.
Portela, C. & Thomas, S. (2013) Impact of the economic crisis on healthcare resources: An European approach, International Journal of Healthcare Management, 6(2), pp. 104-113, doi: 10.1179/2047971913y.0000000038.
Rogelj, A. & Brezovnik, B. (2013) Universal Health Services, Lex Localis - Journal of Local Self-Government, 11(3), pp. 687-708, doi: 10.4335/11.3.687-708(2013).
Thomson, S., Foubister, T. & Mossialos, E. (2009) Financing health care in the European Union: challenges and policy responses (Geneva: World Health Organization).</span></p>
Published
2016-07-31
Issue
Section
Conference Paper (Annual Conference 2020)
