“…The research is inspired by the need of healthcare entities to rationalize the resources available (Leotta and Ruggeri, 2012), giving health professionals awareness of the costs related to alternative choices of intervention and treatment of the same pathology (Russo, 2011;Nuti et al, 2010), engaging them to optimize the choices and to improve the organizational and operational processes that lead to the expected outcomes (Smaldone and Vainieri, 2016). Many previous studies have already analyzed in depth the cost accounting systems in alternative care pathways, through the use of activity based and micro-costing approaches (Chan & Ching, 1993;Evans et al, 1997;Ross, 2004;Pizzini, 2006;Cinquini et al, 2007;Russo, 2011;Goldberg andKosinski, 2011, Battaglia andPedretti, 2012;Perazzo et al, 2017;Rejeb et al, 2017).…”