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

Márcia Maria dos Santos Bortolocci Espejo, Henrique Portulhak, Vicente Pacheco

Abstract


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.


Keywords


Management control; performance management; teaching hospitals.

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References


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