Management Control Systems and Clinical Experience of Managers in Public Hospitals

Rogério Joao Lunkes, David Naranjo-Gil and Ernesto Lopez-Valeiras
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Rogério Joao Lunkes: Department of Accounting, University Federal of Santa Catarina, Florianópolis-SC 88040-900, Brazil
David Naranjo-Gil: Financial Economics and Accounting Department, Pablo de Olavide University, 41013 Sevilla, Spain
Ernesto Lopez-Valeiras: Financial Economics and Accounting Department, Universidad de Vigo, 32004 Ourense, Spain

IJERPH, 2018, vol. 15, issue 4, 1-9

Abstract: Healthcare authorities are encouraging managers in hospitals to acquire clinical experience and knowledge in order to better carry out and coordinate healthcare service delivery. The main objective of this paper is to analyse how the clinical experience of hospital managers is related to public health institutions’ performance. It is proposed that the effect of the clinical experience on operative and financial organizational performance is indirect through the mediating variables of perceived utility of management information and horizontal management control system. This paper analyses how these variables impact hospital performance through the data from a survey sent to 364 hospital managers in Brazil. The results show that managers’ clinical experience is related to higher perceived utility of historical, financial, short-term, and internal information, but not with horizontal control adoption in hospitals. Furthermore, our results show that, in hospitals, perceived utility of forecasted, non-financial, long-term, and external managerial information positively affects hospitals’ financial performance, while adoption of horizontal control management positively affects operational performance. Through showing evidence that clinical background could explain the differences not only in hospital service management but also in information capabilities and management control processes, this study offer meaningful implications for healthcare authorities and hospital managers involved in the development and implementation of strategies in the health sector.

Keywords: clinical experience; managerial information; management control; public hospitals; PLS method (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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