Management control levers in hospitals: the influence of accreditation on other management control systems

Marcia-Zanievicz Da Silva,Micheli-Aparecida Lunardi,Vinícius-Costa Da Silva-Zonatto,Alyne-Cecilia Serpa-Ganz

doi:10.18046/j.estger.2020.155.3562

Marcia-Zanievicz Da Silva, Micheli-Aparecida Lunardi + Show 2 more

Open Access

https://doi.org/10.18046/j.estger.2020.155.3562

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Abstract

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.

Highlights

Hospitals face managerial challenges that raise concerns regarding management quality and the improvement of their management processes (Oliveira & Matsuda, 2016; Chopra & Kondapalli, 2015; Manzo, Brito, & dos Reis Corrêa, 2012)
This study aimed to identify the influence of accreditation on management control systems (MCS) before and after implementation
The results demonstrated a significant relation between beliefs systems and hospital entities, H1 was accepted

Summary

Introduction

Hospitals face managerial challenges that raise concerns regarding management quality and the improvement of their management processes (Oliveira & Matsuda, 2016; Chopra & Kondapalli, 2015; Manzo, Brito, & dos Reis Corrêa, 2012). Inefficiency in these processes, inflation in the health costs and the increasing patient dissatisfaction with the services provided make it necessary to reduce costs and improve on those services (Araujo, Figueiredo, & Figueiredo, 2015). According to Portela and Schmidt (2008) and Jaafaripooyan, Agrizzi and Akbari-haghighi (2011) the objective of accreditation is to improve the service delivery quality of health organizations. Accreditation allows the continuous improvement of healthcare, and guarantees effectiveness of care in all organizations providing health services

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