La perspectiva de los profesionales de la salud acerca de la información contable en un hospital-empresa en Portugal. Estudio de caso

• Autores: Amélia Cristina Ferreira da Silva, José Manuel Teixeira Pereira
• Localización: Cuadernos de Contabilidad, ISSN-e 0123-1472, Vol. 15, Nº. 38, 2014, págs. 501-523
• Idioma: español
• DOI: 10.11144/Javeriana.cc15-38.ppsa
• Títulos paralelos:
  • A perspectiva dos profissionais de saúde sobre a informação contabilística num hospital-empresa em Portugal. Estudo de caso
  • The Perspective of Health Professionals on the Accounting Information in a Company-Hospital in Portugal Case Study
• Enlaces
  • Texto completo (pdf)
• Resumen

  • Aunque en el contexto internacional sea muy estudiada, en Portugal la utilización de la información económico-financiera en el hospital público es un tema de investigación reciente. Nuestro trabajo está basado en un estudio de caso y tiene como objetivo aclarar si los profesionales que tienen poder de decisión sobre los recursos dentro del hospital, en particular los médicos y los cargos de jefe, usan la información económico-financiera disponible y cuáles son los factores que condicionan su utilización de esta información. Los resultados indican que la consulta de la información económico-financiera no es una práctica común para la generalidad de los médicos y jefes dentro del hospital, aunque un porcentaje importante de profesionales ya la integró en su rutina. El análisis estadístico confirmó solo dos de nuestras hipótesis. Por consiguiente, creemos que además de las variables explicativas identificadas en nuestro estudio, hay espacio para que futuras investigaciones identifiquen otros factores que explican la utilización de la información contable por parte de los profesionales de la salud.

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