مقاله انگلیسی رایگان در مورد استفاده از سیستم های کنترل مدیریت در بیمارستان ها (الزویر)

Changes in the health environment have affected the performance and economic and financial management of health institutions, mainly hospitals.1 Improving the health quality and the services provided by hospitals requires promoting employee behavior aligned with organizational objectives, and avoiding selfish conducts that place personal interests before those of the organization.1 Some of the behavior acknowledged in the healthcare literature are: low commitment to organizational goals,1–3 fraud and corruption,4,5 conflicts,6 or unethical behavior.

Among other strategies,8 managers may use management control systems (MCS) to assure that professionals behave according to the objectives of the organization.9 The most common MCS used in hospitals are the balanced scorecard,10,11 budgeting systems,12,13 and cost control.14,15 The growing literature over the last decades on the use of MCS in health institutions16 provides evidence on the positive consequences of implementing these tools to direct hospital employee behavior. Findings suggest that MCS may promote cooperation and coordination,12 cost containment17 or participation.18 On the one hand, MCS may contribute to guiding the conduct of professionals by informing and motivating them to do what the organization expects of them.19,20 On the other hand, MCS may contribute to guiding the behavior of employees by informing them about the negative consequences of behaviors that are unacceptable to the organization, i.e., MCS may be perceived as a threat.1,21 In brief, employees may react to MCS by either becoming more motivated and/or perceiving these measures as a source of threat.