USE OF MANAGEMENT CONTROL SYSTEMS IN DECISION MAKING PROCESS IN HOSPITALS: A COMPARISON BETWEEN MANAGERS RESPONSIBLE FOR THE ADMINISTRATION AND THE MEDICAL STAFF
DOI:
https://doi.org/10.11606/rco.v8i20.55611Keywords:
Management Control Systems. Managers responsible for the administration. Managers responsible for the clinical staff. Hospitals.Abstract
Professionals of the high management of organizations may differ in the use of management control systems for the implementation of strategies, especially when the technical training is not aligned with management knowledge. This study aims to verify the perception of use of management control systems in the decision making process of managers responsible for the administration and for the clinical staff in hospitals. Research with descriptive character was done through a survey and quantitative approach. The research sample consisted of 30 hospitals affiliated with FEHOESC and respondents comprise 28 professionals responsible for the administrative sector and 14 for the clinical or technical sector. The results show systematic differences in the use of management control systems, financial and non-financial information and implementation of strategies in hospitals among professionals responsible for the administration and those responsible for the technical or clinical staff. It was concluded that the managers responsible for the administration demonstrate a perception of greater use of information generated by management control systems in the decision making process, compared to managers responsible for the technical or clinical staff of the hospitals surveyed. These observations contribute to the understanding of management practices in the decision making process of organizations with different structural arrangements, common in hospitals.Downloads
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