USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)

Detalhes bibliográficos
Autor(a) principal: Xavier, Redvânia Vieira
Data de Publicação: 2015
Outros Autores: Filho, Manoel Martins do Carmo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5891
Resumo: The accounting artifacts are the instruments used to produce information and achieve business efficiency. The hospital accreditation is an hospital certification aimed at improving quality services in healthcare. But, has not yet been researched whether there are differences in the use of management accounting artifacts in the hospital accredited entities and non-accredited in Brazil. The research has as a general objective: To analyze the management accounting artifacts in accredited hospitals in Brazil and not accredited in Manaus city (AM). This study is a exploratory, quantitative research, conducted through survey. The research population is 17 hospitals, being 12 accredited and 5 non-accredited. Finally, the research concludes that there is a difference in the use of accounting artifacts between accredited hospital entities and non-accredited, emphasizing the artifact "Balanced Scorecard (BSC)". Keywords: Artifacts. Management accounting. Accreditation. Hospitals. Controller.
id UFRN-3_f8c740d46c92cb5c7988abeb2faf4650
oai_identifier_str oai:periodicos.ufrn.br:article/5891
network_acronym_str UFRN-3
network_name_str Revista Ambiente Contábil
repository_id_str
spelling USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)EL USO DE ARTEFACTOS DE CONTABILIDAD DE GESTIÓN: COMPARACIÓN DE LOS HOSPITALES ACREDITADOS EN BRASIL CON LA NO ACREDITADA LA CIUDAD DE MANAUS (AM)USO DOS ARTEFATOS DE CONTABILIDADE GERENCIAL: COMPARATIVO ENTRE OS HOSPITAIS ACREDITADOS NO BRASIL COM OS NÃO ACREDITADOS DA CIDADE DE MANAUS (AM)The accounting artifacts are the instruments used to produce information and achieve business efficiency. The hospital accreditation is an hospital certification aimed at improving quality services in healthcare. But, has not yet been researched whether there are differences in the use of management accounting artifacts in the hospital accredited entities and non-accredited in Brazil. The research has as a general objective: To analyze the management accounting artifacts in accredited hospitals in Brazil and not accredited in Manaus city (AM). This study is a exploratory, quantitative research, conducted through survey. The research population is 17 hospitals, being 12 accredited and 5 non-accredited. Finally, the research concludes that there is a difference in the use of accounting artifacts between accredited hospital entities and non-accredited, emphasizing the artifact "Balanced Scorecard (BSC)". Keywords: Artifacts. Management accounting. Accreditation. Hospitals. Controller.Los artefactos de contabilidad son los instrumentos utilizados para producir información y lograr la eficiencia empresarial. La acreditación del hospital es una certificación de hospital que tiene como objetivo mejorar la calidad de los servicios de salud. Pero, aún no se ha investigado si existen diferencias en el uso de artefactos de contabilidad de gestión en las entidades hospitalarias acreditadas y no acreditadas en Brasil. La investigación tiene como objetivo general es analizar los artefactos de la contabilidad de gestión en los hospitales acreditados en Brasil y el no acreditado la ciudad de Manaus (AM). Este estudio es una investigación cuantitativa exploratorio, realizada a través de la encuesta (encuesta). La población de la investigación es de 17 hospitales, 12 acreditados y no acreditados 5. Por último, la investigación concluye que hay una diferencia en el uso de artefactos contables entre las entidades hospitalarias acreditados y no acreditados, haciendo hincapié en el artefacto "Balanced Scorecard (BSC)".Palabras clave: artefactos. La contabilidad de gestión. Acreditación. Hospitales. Contralor.Os artefatos de contabilidade são os instrumentos utilizados para produzir informações e conseguir eficácia nos negócios. A acreditação hospitalar é uma certificação hospitalar que visa à melhoria da qualidade nos serviços de saúde. Porém, ainda não foi pesquisado se existe diferença no uso dos artefatos de contabilidade gerencial nas entidades hospitalares acreditadas e nas não acreditadas do Brasil. A pesquisa tem como objetivo geral: analisar os artefatos de contabilidade gerencial nos hospitais acreditados no Brasil e nos não acreditados da cidade de Manaus (AM). Este estudo é uma pesquisa descritiva, quantitativa, realizada por meio de levantamento (survey). A população da pesquisa é de 17 hospitais, sendo 12 acreditados e 5 não acreditados. Por fim, a pesquisa conclui que existe diferença no uso dos artefatos de contabilidade entre as entidades hospitalares acreditadas e as não acreditadas, dando ênfase no artefato “Balanced Scorecard (BSC)”.Palavras-Chaves: Artefatos. Contabilidade gerencial. Acreditação. Hospitais. Controladoria. Portal de Periódicos Eletrônicos da UFRN2015-06-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/5891REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 248-269REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 248-269REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 248-2692176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/5891/5410Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessXavier, Redvânia VieiraFilho, Manoel Martins do Carmo2019-10-09T22:32:43Zoai:periodicos.ufrn.br:article/5891Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:32:43Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
EL USO DE ARTEFACTOS DE CONTABILIDAD DE GESTIÓN: COMPARACIÓN DE LOS HOSPITALES ACREDITADOS EN BRASIL CON LA NO ACREDITADA LA CIUDAD DE MANAUS (AM)
USO DOS ARTEFATOS DE CONTABILIDADE GERENCIAL: COMPARATIVO ENTRE OS HOSPITAIS ACREDITADOS NO BRASIL COM OS NÃO ACREDITADOS DA CIDADE DE MANAUS (AM)
title USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
spellingShingle USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
Xavier, Redvânia Vieira
title_short USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
title_full USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
title_fullStr USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
title_full_unstemmed USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
title_sort USE OF MANAGEMENT ACCOUNTING ARTIFACTS: COMPARATIVE BETWEEN ACCREDITED HOSPITALS IN BRAZIL WITH NON ACCREDITED OF MANAUS CITY (AM)
author Xavier, Redvânia Vieira
author_facet Xavier, Redvânia Vieira
Filho, Manoel Martins do Carmo
author_role author
author2 Filho, Manoel Martins do Carmo
author2_role author
dc.contributor.author.fl_str_mv Xavier, Redvânia Vieira
Filho, Manoel Martins do Carmo
description The accounting artifacts are the instruments used to produce information and achieve business efficiency. The hospital accreditation is an hospital certification aimed at improving quality services in healthcare. But, has not yet been researched whether there are differences in the use of management accounting artifacts in the hospital accredited entities and non-accredited in Brazil. The research has as a general objective: To analyze the management accounting artifacts in accredited hospitals in Brazil and not accredited in Manaus city (AM). This study is a exploratory, quantitative research, conducted through survey. The research population is 17 hospitals, being 12 accredited and 5 non-accredited. Finally, the research concludes that there is a difference in the use of accounting artifacts between accredited hospital entities and non-accredited, emphasizing the artifact "Balanced Scorecard (BSC)". Keywords: Artifacts. Management accounting. Accreditation. Hospitals. Controller.
publishDate 2015
dc.date.none.fl_str_mv 2015-06-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/5891
url https://periodicos.ufrn.br/ambiente/article/view/5891
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/5891/5410
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 248-269
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 248-269
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 248-269
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770187366400000

Registros relacionados