Performance management in university hospitals: an empirical analysis in a Brazilian institution
DOI:
https://doi.org/10.18089/Keywords:
Management control, performance management, teaching hospitals.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.
References
Abernethy, M. A., Chua, W. F., Grafton, J. & Mahama, H. (2007). Conceptual accounting and control in health care: behavioural, organisational, sociological and critical perspectives. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Orgs.), Handbook of Management Accounting Research (Vol. 2, pp. 805-829), Amsterdam: Elsevier.
Aidemark, L. (2001). The meaning of balanced scorecards in the health care organisation. Financial Accountability & Management, 17 (1), 23.40.
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 care organizations. Revista Española de Cardiologia, 65 (10), 919-927.
Bonacim, C. A. G. & Araujo, A. M. P. (2011). Avaliação de desempenho econômico-financeiro dos serviços de saúde: os reflexos das políticas operacionais no setor hospitalar. Ciência & Saúde Coletiva, 16, 1055-1068.
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. G. Hopwood & M. D. Shields (Orgs.), Handbook of Management Accounting Research (Vol. 2, pp. 859-883), Amsterdã: Elsevier.
Evans, J. H., Hwang, Y. & Nagarajan, N. J. (2001). Management control and hospital cost reduction: additional evidence. Journal of Accounting and Public Policy, 20 (1), 73-88.
Franco-Santos, M., Lucianetti, L. & Bourne, M. (2012). Contemporary performance measurement systems: a review of their consequences and a framework for research. Management Accounting Research, 23, (2), 79-119.
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: the New Zealand example. Health Policy, 103 (2-3), 200-208.
Kaplan, R. S. (2009). Conceptual foundations of the balanced scorecard. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Orgs.), Handbook of Management Accounting Research (Vol. 3, pp. 1253-1269), Amsterdã: Elsevier.
Kollberg, B. & Elg, M. (2011). The practice of the balanced scorecard in health care services. International Journal of Productivity and Performance Management, 60 (5), 427-445.
Langfield-Smith, K. (2005). What do we know about management control systems and strategy? In C. S. Chapman (Org.). Controlling strategy: management, accounting, and performance measurement (pp. 62-85), New York: Oxford University Press.
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, 19 (2), 250-267.
Rantanen, H., Kulmala, H. I., Lönnqvist, A. & Kujansivu, P. (2007). Performance measurement systems in the Finnish public sector. International Journal of Public Sector Management, 20 (5), 415-433.
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 e Organizações, 4 (8), 24-46.
Schiesari, L. M. C. & Kisil, M. (2003). A avaliação da qualidade nos hospitais brasileiros. Revista de Administração em Saúde, 5 (18), 7-17.
Souza, A. A., Rodrigues, L. T., Lara, C. O., Guerra, M. & Pereira, C. M. (2009). Indicadores de desempenho econômico-financeiro para hospitais: um estudo teórico. RAHIS - Revista de Administração Hospitalar e Inovação em Saúde, 3, 44-55.
Van Helden, J., Johnsen, A. & Vakkuri, J. (2012). The life-cycle approach to performance management: Implications for public management and evaluation. Evaluation, 18 (2), 159-175.
Yin, R. K. (2001). Estudo de caso: planejamento e métodos (2a ed.). Porto Alegre: Bookman.
Downloads
Published
Issue
Section
License
Copyright (c) 2017 Tourism & Management Studies
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
The journal retains published articles’ copyrights, but they are simultaneously licensed under the Creative Commons Attribution License (CC BY-NC-ND), which allows individuals’ to share the relevant papers as long as authorship and publication in this journal are duly acknowledged.
