Fatores contingenciais que afetam a implementação de um sistema informacional de custos: o caso de um hospital público do oeste do Paraná

• Autor(a) principal: Rovaris, Nicole Regina Souza
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do UNIOESTE
• Texto Completo: http://tede.unioeste.br/handle/tede/4311
• topic: Sistemas de Custos; Teoria contingencial; Entidades públicas; Cost systems; Contingency theory; Public entities; ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS

The objective of this study was to evaluate the contingency factors that, in the perception of the managers and collaborators, motivated or hindered the implementation of a system of costs of a university hospital under the perspective of the Contingency Theory. For that, it was a descriptive investigation, a procedure, a case study and a qualitative approach. The case was registered at the Hospital Universitário do Oeste do Paraná (HUOP), which had an implementation of the 2008 management system and is in the process of implementing the cost module. Data collection was done through documental research, semi-structured interviews, field observations and questionnaires. For an analysis of the results, a results analysis was used, such as the frequency and percentage analysis for the questionnaires, with the aid of Atlas IT®, NVivo® and SPSS® technology tools. The results were analyzed in the following topics: size and organization in which one can have a positive participation in the hospital management system, especially the cost module. The external and internal control criteria of partial influence, in the perception of the respondents. The factor measure was not perceived as part of the managers and, finally, the technology factor was evidenced as a negative consequence in the implementation of the system. This study is limited to the entity and theory researched, and as a suggestion of future studies it is recommended to follow the process of implementing the cost module in the entity studied, as well as suggesting that this process be studied from the perspective of other theories.