Digital transformation for health care could be supporting by innovative accounting?

Digital Transformation is one of the most important drivers for the progressive changing of a broad range of health care sector. Digitalization allows organizations to radically improve their performance by providing consistent opportunities to disrupt their value creation process and, therefore, by creating new customer relationships through digital infrastructures. ERP and SAP are currently analyzed in healthcare as tools for change and success in the digitization of control and management systems. At the same time, the IPSAS principles supporting NPFM tools direct the organization towards a single integrated system aimed at guaranteeing the decision-making processes that hospital structures need in the face of a significant incapacity of Italian healthcare companies to have a overview in real time. Two theoretical approaches guide the reading of the case and allow to highlight the impact of the digitalization of the control and administration system. The analysis of the Bambin Gesù of Rome (Italy), a polyclinic of pediatric excellence, guides the analysis, and allows some innovative observations. The study uses an empirical research method that integrates case study analysis, structured interviews, analysis of hospital documents and interventionist approach. The case study was analyzed between 2017 and 2020 to identify changes and principles that have changed the company's management and organizational approach, confirming the basic theoretical model. The heads of the organization and management control of the Hospital were questioned through a survey on the identified theoretical elements. The analysis was triangulated through interviews and analysis of internal management reports in order to confirm what emerged. The Interventionist approach was realized thanks to the involvement of two of the authors in the progressive change of the organization and the internal control system, guaranteeing direct observation and a refutation of the opinions gathered by the internal experts. The introduction of NPFM tools, such as the SAP management control system and IPSAS accounting principles, has led to a standardization of accounting processes relating to clinical and research activities. The adoption of new control instruments and adhering to the accounting approaches referred to by the NPFM is currently applied and has led to an increase in efficiency, effectiveness, and quality of services with greater transparency expressed in the financial statements. The possibility of obtaining reports in real-time, the standardization of processes, homogeneity of data management associated with the characteristics of data quality guarantee support for decision-making processes and respond to the aim of the research.