Performance management in university hospitals: an empirical analysis in a Brazilian institution
This study analyzed how performance management takes place in a university hospital located in the south of Brazil. A case study comprising several data collection techniques – including interviews, document research, and participant observation – was conducted with the aim of understanding the...
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| Format: | Article |
| Language: | English |
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University of Algarve, ESGHT/CINTURS
2017-01-01
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| Series: | Tourism & Management Studies |
| Subjects: | |
| Online Access: | https://tmstudies.net/index.php/ectms/article/view/867/pdf_44 |
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| author | Márcia Maria dos Santos Bortolocci Espejo Henrique Portulhak Vicente Pacheco |
| author_facet | Márcia Maria dos Santos Bortolocci Espejo Henrique Portulhak Vicente Pacheco |
| author_sort | Márcia Maria dos Santos Bortolocci Espejo |
| collection | DOAJ |
| description | This study analyzed how performance management takes place in a
university hospital located in the south of Brazil. A case study comprising
several data collection techniques – including interviews, document
research, and participant observation – was conducted with the aim of
understanding the processes involved in performance management in the
institution, and the meanings attributed to the phenomenon. Findings
indicate the absence of alignment between strategy, performance
management and decision-making, as well as inadequacies of the artifact
and the reward system. These results have motivated reflections on the
alignment between the institution’s strategic plan, its performance
management system, and the relationship between decision-making and
strategy. The study may provide important information to similar
institutions regarding the implementation of performance management
systems, and the elaboration of propositions by accounting researchers. |
| format | Article |
| id | doaj-art-3d9c39f5d3394d1dac9a8e8a3306d63e |
| institution | Kabale University |
| issn | 2182-8466 |
| language | English |
| publishDate | 2017-01-01 |
| publisher | University of Algarve, ESGHT/CINTURS |
| record_format | Article |
| series | Tourism & Management Studies |
| spelling | doaj-art-3d9c39f5d3394d1dac9a8e8a3306d63e2025-02-02T05:35:09ZengUniversity of Algarve, ESGHT/CINTURSTourism & Management Studies2182-84662017-01-01131525910.18089/tms.2017.13107Performance management in university hospitals: an empirical analysis in a Brazilian institutionMárcia Maria dos Santos Bortolocci Espejo0Henrique Portulhak1Vicente Pacheco2Universidade Federal do Mato Grosso do Sul, Av. Sen. Filinto Müler, 1555, Vila Ipiranga, Campo Grande - MS, 79074-460, Brazil,Universidade Federal do Paraná, Av. Prefeito Lothário Meissner, 632, Jardim Botânico, Curitiba - PR, 80210-170, BrazilUniversidade Federal do Paraná, Av. Prefeito Lothário Meissner, 632, Jardim Botânico, Curitiba - PR, 80210-170, BrazilThis study analyzed how performance management takes place in a university hospital located in the south of Brazil. A case study comprising several data collection techniques – including interviews, document research, and participant observation – was conducted with the aim of understanding the processes involved in performance management in the institution, and the meanings attributed to the phenomenon. Findings indicate the absence of alignment between strategy, performance management and decision-making, as well as inadequacies of the artifact and the reward system. These results have motivated reflections on the alignment between the institution’s strategic plan, its performance management system, and the relationship between decision-making and strategy. The study may provide important information to similar institutions regarding the implementation of performance management systems, and the elaboration of propositions by accounting researchers.https://tmstudies.net/index.php/ectms/article/view/867/pdf_44management controlperformance managementteaching hospitals |
| spellingShingle | Márcia Maria dos Santos Bortolocci Espejo Henrique Portulhak Vicente Pacheco Performance management in university hospitals: an empirical analysis in a Brazilian institution Tourism & Management Studies management control performance management teaching hospitals |
| title | Performance management in university hospitals: an empirical analysis in a Brazilian institution |
| title_full | Performance management in university hospitals: an empirical analysis in a Brazilian institution |
| title_fullStr | Performance management in university hospitals: an empirical analysis in a Brazilian institution |
| title_full_unstemmed | Performance management in university hospitals: an empirical analysis in a Brazilian institution |
| title_short | Performance management in university hospitals: an empirical analysis in a Brazilian institution |
| title_sort | performance management in university hospitals an empirical analysis in a brazilian institution |
| topic | management control performance management teaching hospitals |
| url | https://tmstudies.net/index.php/ectms/article/view/867/pdf_44 |
| work_keys_str_mv | AT marciamariadossantosbortolocciespejo performancemanagementinuniversityhospitalsanempiricalanalysisinabrazilianinstitution AT henriqueportulhak performancemanagementinuniversityhospitalsanempiricalanalysisinabrazilianinstitution AT vicentepacheco performancemanagementinuniversityhospitalsanempiricalanalysisinabrazilianinstitution |