The use of the innovation action research approach in the preparation of a regulation on a costing standard
The use of the innovation action research approach in the preparation of a regulation on a costing standard
Author(s): Monika Raulinajtys-Grzybek, Gertruda Krystyna ŚwiderskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: regulation on a costing standard; innovation action research; pricing health services
Summary/Abstract: The article analyzes the applicability of the innovation action research method for activities related to the preparation of a concept of a costing standard for healthcare providers which is subject to legal regulation. This legislation regulates the way providers, reporting data for the purpose of the regulated pricing of health services, identify and calculate costs. A 39-month long research project was carried out in accordance with the innovation action research approach, which resulted in the creation of a novel concept of a costing model. The generation of new knowledge occurred as a result of a collaboration between researchers and practitioners, which is a basic assumption of action research. The consecutive steps of the research have been characterized in order to present the influence of the research method on the development and modification of the initial concept.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2016
- Issue No: 86
- Page Range: 153-168
- Page Count: 16
- Language: English