Management control levers in hospitals: the influence of accreditation on other management control systems

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.

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Management Control Systems before and after the Transition from a Communist to a Capitalist System: the case of Albania

European Accounting and Management Review ◽

10.26595/eamr.2014.4.2.3 ◽

2018 ◽

Vol 4 (2) ◽

pp. 61-92

Author(s):

Josep M. Rosanas Martí ◽

◽

Enkelejda Ymeri ◽

Keyword(s):

Control Systems ◽

Management Control ◽

Management Control Systems ◽

Capitalist System ◽

Before And After

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Management control systems for business processes in uncertain environments

International Journal of Quality & Reliability Management ◽

10.1108/ijqrm-03-2012-0040 ◽

2013 ◽

Vol 31 (1) ◽

pp. 66-81 ◽

Cited By ~ 3

Author(s):

Stephen Eldridge ◽

Jos van Iwaarden ◽

Ton van der Wiele ◽

Roger Williams

Keyword(s):

Process Control ◽

Control Systems ◽

Business Process ◽

Business Processes ◽

Case Study Research ◽

Management Control ◽

Management Control Systems ◽

Content Type ◽

Interactive Control ◽

Uncertain Environment

Purpose – This paper aims to explore the application of management control systems (MCS) to business processes when an organisation is operating in an uncertain environment. The limitations of conventional process control in this context are described, and the opportunities to exploit current MCS ideas are considered. Design/methodology/approach – One such model, Simons' levers of control, is used for case study research in a European high technology start-up company. Findings – The findings suggest that the organisation responded to its uncertain environment with a package of formal and informal control systems for its strategically important business processes. The relative importance of individual business processes was observed to positively influence the rigour of control systems' implementation. Also, the inherent uncertainty or unpredictability of an individual business process was observed to influence the type of control systems employed. The use of guiding or enabling systems, particularly interactive control systems, was more pronounced in those business processes which were inherently unpredictable. Originality/value – These findings illustrate that adopting a MCS perspective to address business process control issues can yield new useful insights for managers when dealing with uncertainty.

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ROLE OF MANAGEMENT CONTROL SYSTEMS IN CRAFTING REALIZED STRATEGIES

Journal of Business Economics and Management ◽

10.3846/16111699.2014.994558 ◽

2016 ◽

Vol 17 (6) ◽

pp. 865-881 ◽

Cited By ~ 8

Author(s):

David NARANJO-GIL

Keyword(s):

Control Systems ◽

Positive Impact ◽

Practical Implication ◽

Active Role ◽

Statistical Technique ◽

Management Control ◽

Path Model ◽

Management Control Systems ◽

Interactive Control

The distinction between deliberate and emergent strategy implementation is rarely acknowledged in management control literature, which has promoted a passive view of control systems tailored explicitly to support the strategic planning. This paper analyzes how management control systems facilitate organizations to realize their intended strategies. Hypotheses are tested using survey data from CEOs of Spanish hospitals. Partial least squares is used as a statistical technique to test the integral causal path model. Results show that boundary and diagnostic control systems have primarily a positive impact on the realization of deliberate strategies, whereas belief and interactive control systems positively affect emergent strategies. This study tries to clarify the fragmented results of the literature by analyzing the effect of the design (passive role) and the use (active role) of management control systems on both deliberate and emergent strategies. A practical implication of this paper is that managers should focus on both the design and the use of management control systems to implement strategies successfully. This study is among the first to provide empirical evidence on how different levers of control complement each other in crafting realized strategies.

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The Effect of Management Control Systems on Employee Performance: Communication Skill as a Moderating Variable

Asia Proceedings of Social Sciences ◽

10.31580/apss.v7i1.1735 ◽

2021 ◽

Vol 7 (1) ◽

pp. 18-25

Author(s):

Muhammad Dahlan

Keyword(s):

Control Systems ◽

Organizational Context ◽

Communication Skill ◽

Employee Performance ◽

Management Control ◽

Management Control Systems ◽

West Java ◽

Interactive Control ◽

Subordinate Level ◽

And Performance

This study examines the effect of management control systems (MCS) on performance, communication skill as a moderating variable. We had distributed questionnaire to collect data of 42 institution of public services, that are population were draw in West Java, Indonesia period of June – November, 2019. The names of 140 middle-level managers random was used their perception what cause and effect strategic use of management control systems implementation to subordinate level and their employees working departmental and that gained of 71 usable responses for final data. The analysis indicated that MCS namely are diagnostic control and interactive control has a direct and positively effect on employee performance, and that communication skill has a moderate effect on the relationship between diagnostic control system and performance. Interactive control did not as a moderating variable, still on that interacting have been extent to which of intensively communicate in the organizational context, but diagnostic control namely periodically to communicate between top management and subordinate level. We also find that use of MCS package, while employees themselves participate in their own departmental performance measures will improve performance were put to use. The West Java Institution is join approach of strategic use between DCS and ICS for subordinate level, that are encourages for employee motivations and performance.

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