Disallowance analysis through the audit of accounts performed by nurses: an integrative review

ABSTRACT Objective: Evidence the scientific production on the analysis of disallowances through the audit of accounts made by nurses. Method: Integrative literature review whose sample of ten articles was selected on the basis of The Cumulative Index to Nursing and Allied Health Literature, Latin...

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Main Authors: Cinthia Prates Vigna, Paula Buck de Oliveira Ruiz, Antônio Fernandes Costa Lima
Format: Article
Language:English
Published: Associação Brasileira de Enfermagem 2020-12-01
Series:Revista Brasileira de Enfermagem
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71672020001700305&tlng=pt
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author Cinthia Prates Vigna
Paula Buck de Oliveira Ruiz
Antônio Fernandes Costa Lima
author_facet Cinthia Prates Vigna
Paula Buck de Oliveira Ruiz
Antônio Fernandes Costa Lima
author_sort Cinthia Prates Vigna
collection DOAJ
description ABSTRACT Objective: Evidence the scientific production on the analysis of disallowances through the audit of accounts made by nurses. Method: Integrative literature review whose sample of ten articles was selected on the basis of The Cumulative Index to Nursing and Allied Health Literature, Latin American and Caribbean Literature in Health Sciences, EMBASE, Scielo, Web of science, Virtual Health Library and on the portal PubMed. Results: The ten articles obtained were published in Brazil, 80% covering hospital contexts; with a quantitative (50%), exploratory (40%) and descriptive (60%) approach. Studies investigating the occurrence of disallowance prevailed to identify the most impacting items on billing and possibilities for improvements in the process of auditing accounts by nurses. Conclusion: The verticalized knowledge of the disallowance analysis process is essential to identify non-conformities and propose improvements, aiming at assistance quality, adequate billing and consequent financial sustainability to health organizations.
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spelling doaj.art-eb7c5d80bbf54029a677c7a741a6fb8b2022-12-21T21:23:49ZengAssociação Brasileira de EnfermagemRevista Brasileira de Enfermagem1984-04462020-12-0173suppl 510.1590/0034-7167-2019-0826Disallowance analysis through the audit of accounts performed by nurses: an integrative reviewCinthia Prates Vignahttps://orcid.org/0000-0001-9491-7503Paula Buck de Oliveira Ruizhttps://orcid.org/0000-0001-5598-6776Antônio Fernandes Costa Limahttps://orcid.org/0000-0002-3582-2640ABSTRACT Objective: Evidence the scientific production on the analysis of disallowances through the audit of accounts made by nurses. Method: Integrative literature review whose sample of ten articles was selected on the basis of The Cumulative Index to Nursing and Allied Health Literature, Latin American and Caribbean Literature in Health Sciences, EMBASE, Scielo, Web of science, Virtual Health Library and on the portal PubMed. Results: The ten articles obtained were published in Brazil, 80% covering hospital contexts; with a quantitative (50%), exploratory (40%) and descriptive (60%) approach. Studies investigating the occurrence of disallowance prevailed to identify the most impacting items on billing and possibilities for improvements in the process of auditing accounts by nurses. Conclusion: The verticalized knowledge of the disallowance analysis process is essential to identify non-conformities and propose improvements, aiming at assistance quality, adequate billing and consequent financial sustainability to health organizations.http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71672020001700305&tlng=ptSupplementary HealthNursing AuditHospital CostsHospital administrationRevenues
spellingShingle Cinthia Prates Vigna
Paula Buck de Oliveira Ruiz
Antônio Fernandes Costa Lima
Disallowance analysis through the audit of accounts performed by nurses: an integrative review
Revista Brasileira de Enfermagem
Supplementary Health
Nursing Audit
Hospital Costs
Hospital administration
Revenues
title Disallowance analysis through the audit of accounts performed by nurses: an integrative review
title_full Disallowance analysis through the audit of accounts performed by nurses: an integrative review
title_fullStr Disallowance analysis through the audit of accounts performed by nurses: an integrative review
title_full_unstemmed Disallowance analysis through the audit of accounts performed by nurses: an integrative review
title_short Disallowance analysis through the audit of accounts performed by nurses: an integrative review
title_sort disallowance analysis through the audit of accounts performed by nurses an integrative review
topic Supplementary Health
Nursing Audit
Hospital Costs
Hospital administration
Revenues
url http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71672020001700305&tlng=pt
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AT paulabuckdeoliveiraruiz disallowanceanalysisthroughtheauditofaccountsperformedbynursesanintegrativereview
AT antoniofernandescostalima disallowanceanalysisthroughtheauditofaccountsperformedbynursesanintegrativereview