رابطه سیستم کنترل مدیریت با مدیریت عملکرد بیمارستان منتخب تامین اجتماعی تهران
محورهای موضوعی : -مدارک پزشکی
لیلا گودرزی
1
,
لیلا ریاحی
2
,
لیلا نظری منش
3
1 - کارشناس‌ارشد مدیریت خدمات بهداشتی و درمانی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 - استادیار، گروه مدیریت خدمات بهداشتی درمانی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
3 - استادیار، گروه مدیریت خدمات بهداشتی درمانی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
کلید واژه: سیستم کنترل مدیریت تشخیصی, مدیریت عملکرد بیمارستان, سیستم کنترل مدیریت تعاملی,
چکیده مقاله :
مقدمه: مدیریت عملکرد نیاز اجتناب‌ناپذیر هرگونه سازمان اجتماعی است و مدیریت عملکرد کارا مستلزم سیستم کنترل مدیریت موثر است. روش پژوهش: پژوهش حاضر از لحاظ روش از نوع توصیفی - همبستگی و از لحاظ هدف کاربردی بود. ابزار گردآوری داده‌ها در این پژوهش پرسشنامه پژوهش‌گر ساخته بود. در این پژوهش روایی پرسشنامه با رویکرد صوری و پایایی پرسشنامه با آزمون آلفای کرونباخ (0/893) تایید شد. جامعه آماری این پژوهش مدیران بخش اداری و بخش درمان به تعداد 280 نفر بود. نمونه آماری مطابق فرمول کوکران برای جامعه آماری معلوم 163 نفر بود که با روش تصادفی طبقه‌ای در دو طبقه مدیران اداری (28 نفر) و مدیران بخش درمان (135 نفر) انتخاب شدند. داده‌های این پژوهش با استفاده ازآمار توصیفی و ازمون اماراستنباطی از جمله ازمون پیرسون و رگرسیون تحلیل شد. یافته‌ها: مطابق یافته‌های پژوهش در سطح اطمینان 95 درصد سیستم کنترل مدیریت با ابعاد مدیریت تشخیصی (p=0.00) و مدیریت تعاملی (p=0.00) با مدیریت عملکرد سازمانی با شناخت ابعاد و معیارهای عملکرد، سنجش و ارزیابی عملکرد، بهبود عملکرد رابطه مثبت دارد. نتیجه‌گیری: باتوجه به نتیجه‌گیری ارتباط مثبت سیستم کنترل مدیریت با مدیریت عملکرد سازمانی به مدیران محترم بیمارستان‌ها پیشنهاد می‌شود با بکارگیری و تقویت سیستم کنترل مدیریت نتایج قابل ملاحظه‌ای در رابطه با مدیریت عملکرد برای بیمارستان تحت مدیریت خود در بلند مدت را متصور شوند.
Introduction: Performance management is an inevitable need of any social organization and Efficient Performance management requires effective management control system. Methods: The present study was descriptive-correlational and applied in terms of its purpose. The data gathering tool was a researcher-made questionnaire. In this study, the validity of the questionnaire with formal and reliability approach was confirmed by Cronbach's alpha (0.889). The statistical population of this study was 280 department administrators and department of treatment managers. According to Cochran's formula, 163 individuals were selected for statistical society. They were selected by stratified random sampling method in two categories of administrative managers (28 people) and managers (135 people). Data were analyzed using descriptive and inferential statistics. Results: According to research findings in 95% confidence level, management control system with diagnostic management dimensions (p = 0.00) and interactive management control system (p = 0.00) with organizational performance management with dimensions of recognition of dimensions and performance criteria, assessment and evaluation Performance, performance improvement has a positive relationship. Conclusion: Considering the conclusion, the positive relationship between management control system and organizational performance management is recommended to managers of hospitals by introducing and strengthening management control system with significant results in terms of performance management for a long-term hospital under their management.
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7- Putan A, Topor D, Gheorghian M. Cognitive meanings of management control in estimating the degree for achieving the strategy. Annales Universities Apulensis Series Oeconomica, 2012; 14(1).
8- Helsen, Z, Lybaert N, Steijvers T, Orens R, Dekker J. Management control system in family firms: A review of the literature and directions for the future. Ecounomic surveys, 2017; 31(2): 410-435.
9- Walker R, Damanpour F. Devece C. Management Innovation and Organizational Performance: The Mediating Effect of Performance Management. journals.permissions@oxfordjournals.org; 2010.
10- Sakka O, Barki H, Cote,L. Interactive and diagnostic uses of management control system in IS projects: Antecedents and their impact on performance. Information & Management, 2013; 50(6): 265–274.
11- Widener SK. An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 2007; 32(7/8): 757–788.
12- Greve J, Ax C, Bedford D. The impact of society on management control system, Scandinavian Journal of Management, 2017; 33(4): 253-266.
13- Peters, M, Wieder B, Sutton S, Wakefield J. Business intelligence system use in performance measurement capabilities: Implications for enhanced competitive advantage. International Journal of Accounting Information System, 2016; 21: 1–17.
14- Tessier S, Otley D. A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 2012; 23: 171– 185.
15- Tsamenyi M, sahadev S, Qjao Z. The relationship between business strategy, management control system and performance: Evidence from China. Advances in Accounting, 2011; 27(1); 193–203.
16- Henri JF, Journeault M. Eco-control: The influence of management control system on environmental and economic performance. Accounting, Organizations and Society, 2010; 35: 63-80.
17- Mundy J. Creating dynamic tensions through a balanced use of management control system. Accounting, Organizations and Society, 2010; 35: 499–523.
18- Langfield-Smith K. A review of quantitative research in management controls system and strategy. In Handbook of Management Accounting Research, Vol 2, edited by C. Chapman, A. Hopwood, and M.Shields. Oxford, U.K.: Elsevier, 2007.
_||_1- Isa Khani. Top Quality Organizations, Tedbir, 2007; 192: 24-29. [Persian]
2- Li, P. Design of Performance Measurement System: a Stakeholder Analysis Framework, the Academy of Management Review. Mississippi State; 2001.
3- Lawson R, Stratton W, Hatch T. The benefits of a scorecard system. CMA Management, 2003; 77(4): 24-27.
4- Yavari V, Zahed S. Organizational Performance Management for Public and Non-Profit Sectors; a Conceptual Model, Strategic Management Thought, 2012; 1(13): 79-122. [Persian]
5- Harlez Y, Malague˜no R. Examining the joint effects of strategic priorities, use of management control system, and personal background on hospital performance. Management Accounting Research; 2015.
6- Ashraf ganjouie A, Nayebzadeh S. The effect of changes in control and management accounting system on organizational performance of manufacturing companies, Nineteenth National Accounting Conference of Iran, Mashhad, Ferdowsi University of Mashhad; 2013. [Persian]
7- Putan A, Topor D, Gheorghian M. Cognitive meanings of management control in estimating the degree for achieving the strategy. Annales Universities Apulensis Series Oeconomica, 2012; 14(1).
8- Helsen, Z, Lybaert N, Steijvers T, Orens R, Dekker J. Management control system in family firms: A review of the literature and directions for the future. Ecounomic surveys, 2017; 31(2): 410-435.
9- Walker R, Damanpour F. Devece C. Management Innovation and Organizational Performance: The Mediating Effect of Performance Management. journals.permissions@oxfordjournals.org; 2010.
10- Sakka O, Barki H, Cote,L. Interactive and diagnostic uses of management control system in IS projects: Antecedents and their impact on performance. Information & Management, 2013; 50(6): 265–274.
11- Widener SK. An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 2007; 32(7/8): 757–788.
12- Greve J, Ax C, Bedford D. The impact of society on management control system, Scandinavian Journal of Management, 2017; 33(4): 253-266.
13- Peters, M, Wieder B, Sutton S, Wakefield J. Business intelligence system use in performance measurement capabilities: Implications for enhanced competitive advantage. International Journal of Accounting Information System, 2016; 21: 1–17.
14- Tessier S, Otley D. A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 2012; 23: 171– 185.
15- Tsamenyi M, sahadev S, Qjao Z. The relationship between business strategy, management control system and performance: Evidence from China. Advances in Accounting, 2011; 27(1); 193–203.
16- Henri JF, Journeault M. Eco-control: The influence of management control system on environmental and economic performance. Accounting, Organizations and Society, 2010; 35: 63-80.
17- Mundy J. Creating dynamic tensions through a balanced use of management control system. Accounting, Organizations and Society, 2010; 35: 499–523.
18- Langfield-Smith K. A review of quantitative research in management controls system and strategy. In Handbook of Management Accounting Research, Vol 2, edited by C. Chapman, A. Hopwood, and M.Shields. Oxford, U.K.: Elsevier, 2007.