Managerial Strategic Alignment by Weighting Performance Indicators: Empirical Evidence of a Brazilian Public Hospital

• Main Authors: Henrique Portulhak, Márcia Maria dos Santos Bortolocci Espejo
• Format: Article
• Language: Spanish
• Published: Pontificia Universidad Católica del Perú 2016-11-01
• Series: Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
• Subjects: indicadores de desempenho; avaliação de desempenho; alinhamento estratégico; Public Value Scorecard
• Online Access: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/15673

The study aimed to verify, empirically, if there are differences in the importance of strategic performance indicators assigned by managers at different hierarchical levels of an organization. A case study was carried out at a national teaching hospital, located in the South Region of Brazil, using a strategic performance evaluation system based on the Public Value Scorecard model, and, in turn, used for cascading and weight values assigned by 31 managers working in this organization. Based on descriptive statistics, this research showed the difference in weightage of performance indicators, and distribution patterns according to the hierarchical level and the perspective of the Public Value Scorecard model.