Performance management in university hospitals: an empirical analysis in a Brazilian institution

• Espejo, Márcia Maria dos Santos Bortolocci ^[2] ; Portulhak, Henrique ^[1] ; Pacheco, Vicente ^[1]
  1. [1] Universidade Federal do Paraná

     Universidade Federal do Paraná

     Brasil

     
  2. [2] Universidade Federal do Mato Grosso do Sul
• Localización: Tourism & Management Studies, ISSN-e 2182-8466, ISSN 2182-8458, Vol. 13, Nº. 1, 2017, págs. 52-59
• Idioma: inglés
• DOI: 10.18089/tms.2017.13107
• Enlaces
  • Texto completo (pdf)
• Resumen

  • This study analyzed how performance management takes place in a teaching hospital located in the south of Brazil. A case study comprising several data collection techniques – including interviews, document research, and participant observation – was conducted with the aim of understanding the processes involved in performance management in the institution, and the meanings attributed to the phenomenon.Findings indicate the absence of alignment between strategy, performance management and decision-making, as well as inadequacies of the artifact and the reward system. These results have motivated reflections on the alignment between the institution’s strategic plan, its performance management system, and the relationship between decision-making and strategy. The study may provide important information to similar institutions regarding the implementation of performance management systems, and the elaboration of propositions by accounting researchers.

• Referencias bibliográficas
  • Abernethy, M. A., Chua, W. F., Grafton, J. & Mahama, H. (2007). Conceptual accounting and control in health care: behavioural, organisational,...
  • Aidemark, L. (2001). The meaning of balanced scorecards in the health care organisation. Financial Accountability & Management, 17 (1),...
  • Bardin, L. (2004). Análise de conteúdo (3a ed.). Lisboa: Edições 70.
  • Bisbe, J. & Barrubés, J. (2012). The Balanced Scorecard as a management tool for assessing and monitoring strategy implementation in health...
  • Bonacim, C. A. G. & Araujo, A. M. P. (2011). Avaliação de desempenho econômico-financeiro dos serviços de saúde: os reflexos das políticas...
  • Bresser-Pereira, L. C. & Spink, P. K. (1998). Reforma do Estado e administração pública gerencial. Rio de Janeiro: FGV.
  • Eldenburg, L. & Krishnan, R. (2007). Management accounting and control in health care: an economics perspective. In C. S. Chapman, A....
  • Evans, J. H., Hwang, Y. & Nagarajan, N. J. (2001). Management control and hospital cost reduction: additional evidence. Journal of Accounting...
  • Franco-Santos, M., Lucianetti, L. & Bourne, M. (2012). Contemporary performance measurement systems: a review of their consequences and...
  • Gapenski, L. C. (2007). Understanding healthcare financial management (5a ed.). Chicago: Health Administration Press.
  • Gauld, R., Al-Wahaibi, S., Chisholm, J., Crabbe, R., Kwon., B, Oh, T. et al. (2011). Scorecards for health system performance assessment:...
  • Kaplan, R. S. (2009). Conceptual foundations of the balanced scorecard. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Orgs.), Handbook...
  • Kollberg, B. & Elg, M. (2011). The practice of the balanced scorecard in health care services. International Journal of Productivity and...
  • Langfield-Smith, K. (2005). What do we know about management control systems and strategy? In C. S. Chapman (Org.). Controlling strategy:...
  • Otley, D. T. (2008). Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal, 21 (2), 229-239.
  • Propper, C. & Wilson, D. (2003). The use and usefulness of performance measures in the public sector. Oxford Review of Economic Policy,...
  • Rantanen, H., Kulmala, H. I., Lönnqvist, A. & Kujansivu, P. (2007). Performance measurement systems in the Finnish public sector. International...
  • Ribeiro Filho, J. F. (2005). Controladoria hospitalar. São Paulo: Atlas.
  • Rocha, W. & Guerreiro, R. (2010). Desenvolvimento de modelo conceitual de sistemas de custos – um enfoque institucional. Revista de Contabilidade...
  • Schiesari, L. M. C. & Kisil, M. (2003). A avaliação da qualidade nos hospitais brasileiros. Revista de Administração em Saúde, 5 (18),...
  • Souza, A. A., Rodrigues, L. T., Lara, C. O., Guerra, M. & Pereira, C. M. (2009). Indicadores de desempenho econômico-financeiro para hospitais:...
  • Van Helden, J., Johnsen, A. & Vakkuri, J. (2012). The life-cycle approach to performance management: Implications for public management...
  • Yin, R. K. (2001). Estudo de caso: planejamento e métodos (2a ed.). Porto Alegre: Bookman.