Performance management in university hospitals: an empirical analysis in a Brazilian institution
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.18089/ |
Resumo: | This study analyzed how performance management takes place in a teaching 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. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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7160 |
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Performance management in university hospitals: an empirical analysis in a Brazilian institutionManagement controlperformance managementteaching hospitals.This study analyzed how performance management takes place in a teaching 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.University of Algarve, Campus da Penha, 8005-139 Faro, Portugal2017-01-31info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://doi.org/10.18089/https://doi.org/10.18089/Revista Encontros Científicos - Tourism & Management Studies; v. 13 n. 1 (2017); 52-59Tourism & Management Studies; Vol. 13 N.º 1 (2017); 52-59Tourism & Management Studies; Vol. 13 No. 1 (2017); 52-59Revista Encontros Científicos - Tourism & Management Studies; Vol. 13 Núm. 1 (2017); 52-592182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://tmstudies.net/index.php/ectms/article/view/867https://tmstudies.net/index.php/ectms/article/view/867/2362Copyright (c) 2017 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessEspejo, Márcia Maria dos Santos BortolocciPortulhak, HenriquePacheco, Vicente2024-07-31T04:19:59Zoai:ojs.pkp.sfu.ca:article/867Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-07-31T04:19:59Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Performance management in university hospitals: an empirical analysis in a Brazilian institution |
title |
Performance management in university hospitals: an empirical analysis in a Brazilian institution |
spellingShingle |
Performance management in university hospitals: an empirical analysis in a Brazilian institution Espejo, Márcia Maria dos Santos Bortolocci Management control performance management teaching hospitals. |
title_short |
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_sort |
Performance management in university hospitals: an empirical analysis in a Brazilian institution |
author |
Espejo, Márcia Maria dos Santos Bortolocci |
author_facet |
Espejo, Márcia Maria dos Santos Bortolocci Portulhak, Henrique Pacheco, Vicente |
author_role |
author |
author2 |
Portulhak, Henrique Pacheco, Vicente |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Espejo, Márcia Maria dos Santos Bortolocci Portulhak, Henrique Pacheco, Vicente |
dc.subject.por.fl_str_mv |
Management control performance management teaching hospitals. |
topic |
Management control performance management teaching hospitals. |
description |
This study analyzed how performance management takes place in a teaching 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. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-01-31 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.18089/ https://doi.org/10.18089/ |
url |
https://doi.org/10.18089/ |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/867 https://tmstudies.net/index.php/ectms/article/view/867/2362 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Tourism & Management Studies info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Tourism & Management Studies |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
University of Algarve, Campus da Penha, 8005-139 Faro, Portugal |
publisher.none.fl_str_mv |
University of Algarve, Campus da Penha, 8005-139 Faro, Portugal |
dc.source.none.fl_str_mv |
Revista Encontros Científicos - Tourism & Management Studies; v. 13 n. 1 (2017); 52-59 Tourism & Management Studies; Vol. 13 N.º 1 (2017); 52-59 Tourism & Management Studies; Vol. 13 No. 1 (2017); 52-59 Revista Encontros Científicos - Tourism & Management Studies; Vol. 13 Núm. 1 (2017); 52-59 2182-8466 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
mluisa.alvim@gmail.com |
_version_ |
1817543047051739136 |