Management control levers in hospitals: the influence of accreditation on other mana-gement control systems
The objective of this study is to identify the influence of accreditation on management control systems (MCS) before and after implementation. A survey was performed, with a sample of 92 respondents (professionals responsible for implementing accreditation) and a t-test was u...
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doaj-3c6f1aefc31e4acb9d2d32f4793bfa1a2020-11-25T03:38:38ZspaUniversidad ICESIEstudios Gerenciales0123-59232020-06-013615523924710.18046/j.estger.2020.155.3562Management control levers in hospitals: the influence of accreditation on other mana-gement control systemsMarcia-Zanievicz da Silva0https://orcid.org/0000-0003-1229-7705Micheli-Aparecida Lunardi1https://orcid.org/0000-0003-0622-928XAlyne-Cecilia Serpa-Ganz2https://orcid.org/0000-0002-7192-6033Vinícius-Costa da Silva-Zonatto3https://orcid.org/0000-0003-0823-6774Professor, Graduate Program in Accounting and Administration, Universidade Regional de Blumenau, Blumenau, Brazil.Graduated, Master in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. Graduated, Master in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil.Professor, Graduate Program in Accounting, Universidade Federal de Santa Maria, Santa Maria, Brazil.The objective of this study is to identify the influence of accreditation on management control systems (MCS) before and after implementation. A survey was performed, with a sample of 92 respondents (professionals responsible for implementing accreditation) and a t-test was used to evaluate the difference between the two samples (before and after accreditation). The results show that after accreditation, management control systems (beliefs, boundary, diagnostic, and interactive control systems) had seen significant improvements, leading to better management and quality of the health services provided. In the face of growing demands from the health sector, analyzing the balanced use of management techniques that improve organizational control in companies is expected to contribute to better service delivery and maximization of generally scarce resources.https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/3562accreditationhospitalsmanagement control systemcontrol levers. |
collection |
DOAJ |
language |
Spanish |
format |
Article |
sources |
DOAJ |
author |
Marcia-Zanievicz da Silva Micheli-Aparecida Lunardi Alyne-Cecilia Serpa-Ganz Vinícius-Costa da Silva-Zonatto |
spellingShingle |
Marcia-Zanievicz da Silva Micheli-Aparecida Lunardi Alyne-Cecilia Serpa-Ganz Vinícius-Costa da Silva-Zonatto Management control levers in hospitals: the influence of accreditation on other mana-gement control systems Estudios Gerenciales accreditation hospitals management control system control levers. |
author_facet |
Marcia-Zanievicz da Silva Micheli-Aparecida Lunardi Alyne-Cecilia Serpa-Ganz Vinícius-Costa da Silva-Zonatto |
author_sort |
Marcia-Zanievicz da Silva |
title |
Management control levers in hospitals: the influence of accreditation on other mana-gement control systems |
title_short |
Management control levers in hospitals: the influence of accreditation on other mana-gement control systems |
title_full |
Management control levers in hospitals: the influence of accreditation on other mana-gement control systems |
title_fullStr |
Management control levers in hospitals: the influence of accreditation on other mana-gement control systems |
title_full_unstemmed |
Management control levers in hospitals: the influence of accreditation on other mana-gement control systems |
title_sort |
management control levers in hospitals: the influence of accreditation on other mana-gement control systems |
publisher |
Universidad ICESI |
series |
Estudios Gerenciales |
issn |
0123-5923 |
publishDate |
2020-06-01 |
description |
The objective of this study is to identify the influence of accreditation on management control systems (MCS) before and after implementation. A survey was performed, with a sample of 92 respondents (professionals responsible for implementing accreditation) and a t-test was used to evaluate the difference between the two samples (before and after accreditation). The results show that after accreditation, management control systems (beliefs, boundary, diagnostic, and interactive control systems) had seen significant improvements, leading to better management and quality of the health services provided. In the face of growing demands from the health sector, analyzing the balanced use of management techniques that improve organizational control in companies is expected to contribute to better service delivery and maximization of generally scarce resources. |
topic |
accreditation hospitals management control system control levers. |
url |
https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/3562 |
work_keys_str_mv |
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