The use of the management control in Accounting on healthcare: A Bibliometric Systemic analysis

• Robinson Dueñas Casallas

  Universidad Militar de Nueva Granada, Colombia.

• Cristina Crespo Soler

  Universidad de Valencia, España.

• Fernanda Cristina Pedrosa Alberto

  Escuela de Negocios de Coimbra, Portugal.

• Vicente Mateo Ripoll Feliu

  Universidad de Valencia, España.

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 gaps 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.

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