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Management control levers in hospitals: the influence of accreditation on other mana-gement control systems

Author

Listed:
  • Micheli-Aparecida Lunardi
  • Marcia-Zanievicz da Silva
  • Alyne-Cecilia Serpa-Ganz
  • Vinícius-Costa da Silva-Zonatto

Abstract

The objective of this study is to identify the influence of accreditation on management control systems (MCS) before and after implementation. A survey was performed, with a sample of 92 respondents (professionals responsible for implementing accreditation) and a t-test was used to evaluate the difference between the two samples (before and after accreditation). The results show that after accreditation, management control systems (beliefs, boundary, diagnostic, and interactive control systems) had seen significant improvements, leading to better management and quality of the health services provided. In the face of growing demands from the health sector, analyzing the balanced use of management techniques that improve organizational control in companies is expected to contribute to better service delivery and maximization of generally scarce resources.

Suggested Citation

  • Micheli-Aparecida Lunardi & Marcia-Zanievicz da Silva & Alyne-Cecilia Serpa-Ganz & Vinícius-Costa da Silva-Zonatto, 2020. "Management control levers in hospitals: the influence of accreditation on other mana-gement control systems," Estudios Gerenciales, Universidad Icesi, vol. 36(155), pages 239-247, June.
    • Handle: RePEc:col:000129:018341
    DOI: 10.18046/j.estger.2020.155.3562
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    References listed on IDEAS

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    More about this item

    Keywords

    accreditation; hospitals; management control system; control levers;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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