Behavioural accounting and its relevance for the medical professional in Colombia
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Abstract
The Colombian healthcare system comprises multiple actors whose interactions influence medical professionals' behavior and the quality of service provided. This study aims to analyze theoretical frameworks that help understand the relationship between market dynamics, institutional indicators, and the quality of care in outpatient medical services. The research was conducted through a theoretical review based on documentary analysis of prominent studies on behavioral accounting in healthcare. The findings show that management models influence medical professionals' behavior and cost efficiency, directly impacting patient care. Additionally, economic, managerial, and psychological approaches applicable to cost management in healthcare institutions are discussed. It is concluded that understanding the relationship between market factors, organizational structure, and the quality of outpatient medical services is essential for designing strategies that balance financial sustainability with high-quality healthcare.
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https://orcid.org/0000-0003-1998-3492