Management of Open Innovation in Healthcare for Cost Accounting Using EHR

The diffusion of the New Public Management philosophy determines an increasing innovation in the public field. The need for open innovation management is relevant to improve and also increase performance in healthcare organizations. Moreover, this is strictly connected with an efficient accounting and information system able to process, store and share data. Through an inductive approach to the consideration of needs, this paper deals with the social open innovation theory, the innovation of cycle theory, and the microcosting approach. Our analysis allows us to create a new framework which includes both theories and provides results for health managers and health decision-makers.