کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1002838 1481782 2016 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance
ترجمه فارسی عنوان
بررسی اثر مشترک اولویت های استراتژیک، استفاده از سیستم های کنترل مدیریت و سابقه ی شخصی بر عملکرد بیمارستان
کلمات کلیدی
سیستم های سنجش عملکرد؛ اولویت های استراتژیک؛ سابقه شخصی؛ عملکرد بیمارستان؛ استفاده تعاملی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This study aims to respond to recent calls for a better understanding of the factors that support the effectiveness of formal control practices in hospitals. Based on survey data from 117 top-level managers in Belgian hospitals, the study investigates the performance effects of the alignment between the use of performance measurement systems (PMS), strategic priorities, and the particular role top-level managers’ personal background plays in this context. The quantitative results suggest that it is the top-level managers’ personal background that brings to life the benefits of the alignment between the use of PMS and strategic priorities in hospitals. Specifically, this paper shows that when the emphasis on partnership or governance strategic priority is high, the effect of the interactive use of PMS on hospital performance is more positive for top-level managers with a clinical background than for those with an administrative background. This study offers value for practitioners in that it supports the argument that hospitals can benefit from involving physicians in the top-level management team.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 30, March 2016, Pages 2–17
نویسندگان
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