{"id":"https://openalex.org/W7225629602","doi":"https://doi.org/10.69849/5hv22n22","title":"Auditoria de enfermagem como ferramenta estrat\u00e9gica de gest\u00e3o: contribui\u00e7\u00f5es para a sustentabilidade financeira das institui\u00e7\u00f5es de sa\u00fade","display_name":"Auditoria de enfermagem como ferramenta estrat\u00e9gica de gest\u00e3o: contribui\u00e7\u00f5es para a sustentabilidade financeira das institui\u00e7\u00f5es de sa\u00fade","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225629602","doi":"https://doi.org/10.69849/5hv22n22"},"language":"en","primary_location":{"id":"doi:10.69849/5hv22n22","doi":"https://doi.org/10.69849/5hv22n22","is_oa":true,"landing_page_url":"https://doi.org/10.69849/5hv22n22","pdf_url":"https://www.revistaft.com/ft/article/download/2923/7851","source":{"id":"https://openalex.org/S4404677285","display_name":"Revista fisio&terapia.","issn_l":"1678-0817","issn":["1678-0817"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677284","host_organization_name":"O&M University","host_organization_lineage":["https://openalex.org/P4404677284"],"host_organization_lineage_names":["O&M University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista ft","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.revistaft.com/ft/article/download/2923/7851","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161336063","display_name":"Agatha Caldas Oliveira","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Agatha Caldas Oliveira","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5161359441","display_name":"Debora Luiza da Silva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Debora Luiza da Silva","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070112709","display_name":"Simone Camargo de Oliveira Rossignolo","orcid":"https://orcid.org/0000-0002-9381-215X","observed_orcids":["https://orcid.org/0000-0002-9381-215X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Simone Camargo de Oliveira Rossignolo Simone Camargo de Oliveira Rossignolo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5068497733","display_name":"Lu\u00eds Eduardo Miani Gomes","orcid":"https://orcid.org/0000-0002-6479-0211","observed_orcids":["https://orcid.org/0000-0002-6479-0211"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Luis Eduardo Miani Gomes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"30","issue":"164","first_page":"01","last_page":"14"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14400","display_name":"Medical Coding and Health Information","score":0.444599986076355,"subfield":{"id":"https://openalex.org/subfields/3605","display_name":"Health Information Management"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},"topics":[{"id":"https://openalex.org/T14400","display_name":"Medical Coding and Health Information","score":0.444599986076355,"subfield":{"id":"https://openalex.org/subfields/3605","display_name":"Health Information Management"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T12871","display_name":"Healthcare Quality and Management","score":0.23180000483989716,"subfield":{"id":"https://openalex.org/subfields/2739","display_name":"Public Health, Environmental and Occupational Health"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T10186","display_name":"Nursing education and management","score":0.13099999725818634,"subfield":{"id":"https://openalex.org/subfields/2922","display_name":"Research and Theory"},"field":{"id":"https://openalex.org/fields/29","display_name":"Nursing"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-sustainability","display_name":"financial sustainability","score":0.7739999890327454},{"id":"https://openalex.org/keywords/hospital-management","display_name":"hospital management","score":0.843999981880188},{"id":"https://openalex.org/keywords/claim-denials","display_name":"claim denials","score":0.8180000185966492},{"id":"https://openalex.org/keywords/clinical-documentation","display_name":"clinical documentation","score":0.8500000238418579},{"id":"https://openalex.org/keywords/billing-errors","display_name":"billing errors","score":0.7450000047683716},{"id":"https://openalex.org/keywords/cost-control","display_name":"cost control","score":0.6140000224113464},{"id":"https://openalex.org/keywords/private-hospitals","display_name":"private hospitals","score":0.460999995470047},{"id":"https://openalex.org/keywords/public-hospitals","display_name":"public hospitals","score":0.8519999980926514}],"concepts":[{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.7558000087738037},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6657000184059143},{"id":"https://openalex.org/C159110408","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing","level":1,"score":0.5223000049591064},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4690999984741211},{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.4684000015258789},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.43869999051094055},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.400299996137619},{"id":"https://openalex.org/C2775860198","wikidata":"https://www.wikidata.org/wiki/Q7257872","display_name":"Public hospital","level":2,"score":0.38179999589920044},{"id":"https://openalex.org/C2984889486","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing care","level":2,"score":0.36959999799728394},{"id":"https://openalex.org/C2777896688","wikidata":"https://www.wikidata.org/wiki/Q3773715","display_name":"Clinical governance","level":3,"score":0.3506999909877777},{"id":"https://openalex.org/C160735492","wikidata":"https://www.wikidata.org/wiki/Q31207","display_name":"Health care","level":2,"score":0.3411000072956085},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.33869999647140503},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.3321000039577484},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33079999685287476},{"id":"https://openalex.org/C195910791","wikidata":"https://www.wikidata.org/wiki/Q1324077","display_name":"Medical record","level":2,"score":0.3100999891757965},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.29269999265670776},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.27549999952316284},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.27379998564720154},{"id":"https://openalex.org/C109986646","wikidata":"https://www.wikidata.org/wiki/Q546113","display_name":"Public policy","level":2,"score":0.27129998803138733},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.27090001106262207},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2694999873638153},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.26179999113082886},{"id":"https://openalex.org/C3019644165","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing staff","level":2,"score":0.2549999952316284}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.69849/5hv22n22","doi":"https://doi.org/10.69849/5hv22n22","is_oa":true,"landing_page_url":"https://doi.org/10.69849/5hv22n22","pdf_url":"https://www.revistaft.com/ft/article/download/2923/7851","source":{"id":"https://openalex.org/S4404677285","display_name":"Revista fisio&terapia.","issn_l":"1678-0817","issn":["1678-0817"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677284","host_organization_name":"O&M University","host_organization_lineage":["https://openalex.org/P4404677284"],"host_organization_lineage_names":["O&M University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista ft","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.69849/5hv22n22","doi":"https://doi.org/10.69849/5hv22n22","is_oa":true,"landing_page_url":"https://doi.org/10.69849/5hv22n22","pdf_url":"https://www.revistaft.com/ft/article/download/2923/7851","source":{"id":"https://openalex.org/S4404677285","display_name":"Revista fisio&terapia.","issn_l":"1678-0817","issn":["1678-0817"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677284","host_organization_name":"O&M University","host_organization_lineage":["https://openalex.org/P4404677284"],"host_organization_lineage_names":["O&M University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista ft","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5683000087738037,"display_name":"Good health and well-being","id":"https://metadata.un.org/sdg/3"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225629602.pdf","grobid_xml":"https://content.openalex.org/works/W7225629602.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W3115093193","https://openalex.org/W4378806392","https://openalex.org/W4412107352","https://openalex.org/W7165125728"],"related_works":["https://openalex.org/W4412107350","https://openalex.org/W7219223801","https://openalex.org/W4404672402","https://openalex.org/W7128109159","https://openalex.org/W4415713153","https://openalex.org/W2977580862","https://openalex.org/W3115093193","https://openalex.org/W4367155684","https://openalex.org/W1506555714","https://openalex.org/W4391692607"],"abstract_inverted_index":{"Financial":[0],"sustainability":[1,38],"is":[2,43,182,215],"one":[3],"of":[4,39,57,62,67,105,178,199,206,212,219],"the":[5,36,55,60,65,71,75,111,126,140,172,176,197,203,216,220,230],"major":[6],"challenges":[7],"in":[8,82,90,135,139,145,235],"hospital":[9,63,207,237],"management,":[10],"and":[11,32,70,85,143,152,163,168,190,202],"nursing":[12,25,112,179,185],"auditing":[13,26,186],"can":[14,88],"contribute":[15],"to":[16,23,35,102,110,194],"addressing":[17],"this":[18,213],"issue.":[19],"This":[20,42],"study":[21,214],"aimed":[22],"analyze":[24],"as":[27],"a":[28,44,49,95,115,119],"strategic":[29],"management":[30],"tool":[31],"its":[33],"contributions":[34],"financial":[37,92,191],"healthcare":[40],"institutions.":[41],"narrative":[45,217],"literature":[46],"review":[47],"with":[48,132],"qualitative":[50],"approach,":[51],"encompassing":[52],"studies":[53,234],"on":[54],"role":[56],"nurse":[58],"auditors,":[59],"use":[61,205],"resources,":[64],"prevention":[66,198],"claim":[68,200],"denials,":[69,201],"legal":[72,173],"framework":[73],"governing":[74],"profession.":[76],"The":[77,209],"findings":[78],"indicate":[79],"that":[80,184],"deficiencies":[81],"clinical":[83],"documentation":[84,134],"billing":[86],"processes":[87],"result":[89],"significant":[91],"losses.":[93],"In":[94,114],"private":[96],"hospital,":[97,121],"45,364":[98],"denied":[99],"items":[100],"amounted":[101],"BRL":[103],"331,245.00,":[104],"which":[106,222],"49%":[107],"were":[108],"related":[109],"team.":[113],"hemodynamics":[116],"service":[117],"at":[118],"public":[120],"underbilling":[122],"was":[123],"identified":[124],"across":[125],"item":[127,146],"groups":[128],"analyzed,":[129],"primarily":[130],"associated":[131],"missing":[133],"medical":[136,154],"records,":[137],"inconsistencies":[138],"quantities":[141],"billed,":[142],"errors":[144],"registration,":[147],"particularly":[148],"concerning":[149],"orthoses,":[150],"prostheses,":[151],"special":[153],"materials":[155],"(OPME).":[156],"Professional":[157],"regulation,":[158],"including":[159],"Law":[160],"No.":[161,166,169],"7,498/1986":[162],"COFEN":[164],"Resolutions":[165],"720/2023":[167],"733/2023,":[170],"provides":[171],"basis":[174],"for":[175,232],"practice":[177],"auditing.":[180],"It":[181],"concluded":[183],"integrates":[187],"clinical,":[188],"administrative,":[189],"dimensions,":[192],"contributing":[193],"cost":[195],"control,":[196],"appropriate":[204],"resources.":[208],"main":[210],"limitation":[211],"nature":[218],"review,":[221],"did":[223],"not":[224],"follow":[225],"systematic":[226],"search":[227],"criteria,":[228],"highlighting":[229],"need":[231],"further":[233],"different":[236],"settings.":[238]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}