Accounting Information Tools in Managerial Clinical Service Decision-Making Processes: Evidence from Portuguese Public Hospitals

Silva, Amélia Ferreira da; Souto, Belén Fernández-Feijóo; Gago, Susana

doi:10.1080/10967494.2018.1495136

Cited by 6 publications

(4 citation statements)

References 49 publications

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“…Our questions for decision management (questions 9 to 12), and decision control (13 to 16), were inspired by prior literature evaluating the decisional and control effectiveness of other MASs, specifically, of the budget (Swieringa & Moncur, 1972;Abernethy & Vagnoni, 2004;and Da Silva et al, 2020). Thus, we asked surveyed managers whether reports on the investigation of KPI variance, remarkably when they were negative, had consequences for individual or work team activities.…”

Section: Methodsmentioning

confidence: 99%

“…Cost-consciousness helps managers to overcome the great difficulty of establishing empirical relations of organizational variables, such as formal and informal structures or innovation with performance. In summary when managers use cost systems for decision-making and decision control they learn from this on-the-job experience and are more conscious of costs (e.g., Abernethy & Vagnoni, 2004;Da Silva et al, 2020;Shields & Young, 1994;Velasquez et al, 2015).…”

Section: Bsc Consciousnessmentioning

confidence: 99%

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Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

Gago‐Rodríguez

Vikson

2023

Rev. contab.

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Prior management accounting research has addressed how organizational culture may substitute or complement the use of decision-making and control of management accounting systems (MASs). However, this paper argues that not all organizational cultures and MASs are equal. Their compatibility determines whether their usage together creates any positive or negative synergies. This paper follows a 2017 survey-based methodology with 102 managers of different nationalities. Collected responses indicate the role that culture plays in their usage of the balanced scorecard (BSC) and their consciousness concerning Key Performance Indicators (KPIs). Remarkably, our survey of managers reveals that adaptive cultures create positive synergies with the BSC and, consequently, positive judgments on the KPI scale. Las investigaciones anteriores sobre contabilidad de gestión han abordado cómo la cultura organizativa puede sustituir o complementar el uso de la toma de decisiones y el control de los sistemas de contabilidad de gestión (SCG). Sin embargo, este artículo sostiene que no todas las culturas organizativas y los SCG son iguales. Su compatibilidad determina si su uso conjunto crea sinergias positivas o negativas. Este trabajo sigue una metodología basada en una encuesta realizada en 2017 a 102 directivos de diferentes nacionalidades. Las respuestas recogidas indican el papel que desempeña la cultura en el uso del cuadro de mando integral (CMI) y su conciencia sobre los indicadores clave de rendimiento (ICR). De forma notable, nuestra encuesta a los directivos revela que las culturas adaptativas crean sinergias positivas con el CMI y, en consecuencia, juicios positivos en la escala de los ICR.

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Section: Methodsmentioning

confidence: 99%

Section: Bsc Consciousnessmentioning

confidence: 99%

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

Gago‐Rodríguez

Vikson

2023

Rev. contab.

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“…Traditional P&C systems focus on input (e.g., costs) and outputs (e.g., the volume of treatments delivered) and have been mainly used on an annual basis to monitor the use of resources and to attribute organizational responsibilities [ 23 , 24 ].…”

Section: Theoretical Backgroundmentioning

confidence: 99%

The Challenges of Hospitals’ Planning & Control Systems: The Path toward Public Value Management

Nuti

Noto

Ruggieri

et al. 2021

IJERPH

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In the last decades, public management has been subjected to a shift from the New Public Management (NPM) paradigm to the Public Value Management (PVM) one. Thus, management practices such as Planning and Control (P&C) systems have been called to evolve accordingly. The health care sector has not escaped this process. This paper focuses on the evolution of hospitals’ P&C systems to support the paradigm shift from the NPM paradigm to the PVM one. In particular, the paper aims at exploring whether hospitals’ P&C systems in Italy evolved, or are evolving, consistently with PVM and what are the expected benefits related to such a paradigm switch. To address the research aim, the paper is based on a review of scientific and grey literature and the case study of the diabetic-foot pathway in an Italian Regional Healthcare System. The results of this study show that the current P&C systems in Italian hospitals are not yet designed to support the shift toward the PVM approach and are still mainly focused on financial aspects and intra-organizational dynamics. Combining traditional P&Cs with performance measures assessing the system’s outcomes may support hospitals in aligning their goals with the health system they are operating within and, therefore, P&C systems may represent an important driving force toward change. Such results provide suggestions for both practitioners and academics on how to adapt P&C systems to better support the implementation of current strategies of the public sector.

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“…However, usefulness of accounting information is grounded on the assessment of decision-making as a rational process. This approach assumes management as a planned, intentional, and rational act, and decision-making as a rational process where managers act as maximizing entrepreneurs (Da Silva et al, 2020). It fits with neoclassic theories of the company which state that organizations identify, evaluate, and implement optimal alternatives.…”

Section: Introductionmentioning

confidence: 99%

The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective

Monteiro¹,

Cepêda²,

Silva³

et al. 2021

JESI

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The rise of the concept of sustainability reveals a pivotal shift in market thinking, thus pushing companies to reevaluate the method in conducting their decision-making processes. The main objective is to investigate the role of accounting information in decisionmaking from the point of view of Certified Accountants. Specifically, it aims to analyse the relationship between the companies' size, the usefulness of Financial Information (FI) and Management Control Information (MCI), and the company's economic performance. Supporting evidence is provided by analysis of an online questionnaire survey of professionally qualified accountants working in Portugal. We used structural equation modelling in the analysis of causal relationships between different constructs. The results show the size of the companies and their performances are directly related, so it is the larger companies that have the best economic performance. However, to improve the company's performance, it has been proven that the use of FI in decision-making is not sufficient, so the use of MCI is decisive for a good economic performance. This study highlights the importance of producing useful FI and MCI to assist decision-making and contribute to economic sustainability.

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Accounting Information Tools in Managerial Clinical Service Decision-Making Processes: Evidence from Portuguese Public Hospitals

Cited by 6 publications

References 49 publications

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

The Challenges of Hospitals’ Planning & Control Systems: The Path toward Public Value Management

The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective

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