Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management

Ruth Gibbs, Michelle Carr, Mark Mulcahy and Don Walshe

Public Money & Management, 2024, vol. 44, issue 1, 35-43

Abstract: This article warns that cyclical stocks are affecting the delivery of routine healthcare services. Planning fails when a shock occurs and policy-makers and managers need to adapt to budgetary over-estimation. To ensure a sustainable level of services at all stages of the economic cycle, cyclical impact should be systematically determined. This would improve decision-making and help minimize institutional and political impediments. However, developing these capabilities is difficult, requiring a multi-year perspective to be incorporated into the annual budgeting process. An important prerequisite to do this is for stakeholders to understand the impact that cyclicality has on healthcare

Date: 2024
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DOI: 10.1080/09540962.2023.2172686

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