El control de gestión, la contabilidad y su relación con la asistencia sanitaria: Un análisis bibliométrico y sistémico
DOI:
https://doi.org/10.5281/zenodo.15467719Keywords:
Management control, healthcare, efficiency, investment, bibliometrics, economic indicators.Abstract
La presente investigación tiene como objetivo corroborar el creciente uso del control de gestión en el sector sanitario, y las oportunidades de investigación asociables. Para ello se aplicó el software Knowledge Development Process – Constructivist (ProKnow-C), permitiendo el análisis de diferentes variables alrededor de un solo tema: “la sanidad y su relación con asuntos de control de gestión y contabilidad”. El resultado fue un Portafolio Bibliográfico Relevante (RBP) con las publicaciones más relevantes y de alto impacto científico, que permitió hacer un análisis sistémico-bibliométrico, evidenciando oportunidades y posibles sesgos (gaps) para futuras investigaciones. Se corrobora la aplicabilidad del control de gestión en el sector sanitario y el creciente interés de su uso por parte de los profesionales de la salud y de las ciencias sociales, sobre todo en materia interdisciplinaria. Las investigaciones detectadas, se centran, entre otros, en estudios financieros y estadísticos, análisis del coste beneficio en diagnóstico, estudios de caso en países en desarrollo, la relación oportunidad y calidad del servicio sanitario. En general, fue posible tener una visión de la eficiencia de procesos sanitarios experimentados para su uso prospección, nuevas investigaciones bibliométricas y estados del arte.
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