Accounting for Healthcare

In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape. The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evaluation, operational budgeting, capital investment, and the need for adaptability in dealing with technological advancements. Alongside this, it showcases how these changes are shaping the future of accounting in healthcare and the skills necessary to navigate these novel pathways. Targeted primarily at accountants, financial professionals in healthcare and health sector leaders, this book also serves as an accessible guide for those new to the subject. The readers will gain a comprehensive understanding of the intersection of healthcare, accounting and digital technology, appreciating the value that adept accountants can bring to the VBHC journey. The book comes complete with real-world case studies, illuminating the complexities and rewards of VBHC's digital transition. Additionally, it includes supplementary materials to further enrich understanding, including a glossary of terms and online resources to explore the topics in depth.

Gillian Vesty is a Professor and Deputy Dean L&T in the School of Accounting, Information Systems and Supply Chain at RMIT University, Melbourne, Australia. She is a member of CPA Australia, a board member of the Institute of Management Accountants, Australia and New Zealand and teaches in the field of management accounting. Miia Jansson is an Adjunct Professor of nursing science at the University of Oulu, Finland. She is also an adjunct associate professor in the STEM College at RMIT University, Melbourne, Australia. Tarek Rana is an Associate Professor of accounting in the School of Accounting, Information Systems and Supply Chain at RMIT University, Melbourne, Australia. His research spans various aspects of accounting and management. His works focus on accounting and management control, public sector management, risk management, resilience, sustainability, and the intersection of technology with accounting practices. He has contributed to understanding risk management and management control systems, particularly in the public sector, and the role of accounting for sustainability. Kerryn Butler-Henderson is a Professor and Director of the RMIT Digital Health Hub at RMIT University. She is a well-respected digital health academic, with more than 20 years of experience working in health and higher education.

1. Hybridising Accounting Expertise 2. Accounting Impacts of Value-Based Healthcare 3. Activity-Based Funding Models and Investment Appraisal 4. Health Information Systems in Value-Based Healthcare 5. Moving the Value Chain to Support Integrated Care 6. Workforce Upskilling for Value-Based Healthcare 7. VBHC Control, Performance Measurement and Risk Management: Future Research Agenda

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