scholarly journals L’adoption du Contrôle de Gestion à l'Hôpital Marocain : Explication par l'approche PLS

2017 ◽  
Vol 13 (4) ◽  
pp. 167
Author(s):  
Boussetta Mohamed ◽  
Alami Saad

For many authors the adoption of management control by companies is justified by the positive correlation between the implementation of this system and the increase of the organizational performance of the company. In Morocco, a single study focused on understanding the determinants of the choice of implementation of management control in the Moroccan context (Ahsina K., 2012), that is why we had the idea of developing a conceptual model adapted to Moroccan public hospitals. As a result, our problem is as follows: What is the impact of the determinants of management control on the organizational performance of the Moroccan public hospital ? This article presents, in a first point a review of the literature and the formulation of research hypotheses, in a second point the research methodology and in a last point the results of the descriptive analysis of the research.

2014 ◽  
Vol 3 (6) ◽  
pp. 190
Author(s):  
Antonio Vera ◽  
Ludwig Kuntz

The purpose of this paper is to investigate the impact of finance-oriented vs. operations-oriented management control in public hospitals on physicians’ role conflict and cost consciousness as well as on perceived organizational performance. First, we conduct a participatory research project, and identify two public university hospitals with clearly differing management control environments: one finance-oriented, the other operations-oriented. Then we collect quantitative data from 211 physicians employed in these hospitals, and analyze it using regression analyses and structural equation modeling. Our empirical results indicate that a finance-oriented control environment is preferable to an operations-oriented control environment with respect to cost consciousness, but with respect to role conflict the reverse is true. Regarding the perceived organizational performance, our findings indicate that an operations-oriented control environment is more advantageous than a finance-oriented control environment. The main implication of our study is that management control issues in public hospitals are important, risky, and therefore merit dedicated managerial support. To enable effective coordination without unnecessarily creating conflicts, top management has to find an appropriate balance not only between professional autonomy and monitoring requirements, or between trust and control, but also between financial and operational performance measures.


2018 ◽  
Vol 6 (3) ◽  
pp. 280-295
Author(s):  
Shafique-ur Rehman ◽  
Rapiah Mohamed ◽  
Hazeline Ayoup

This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.


2018 ◽  
Author(s):  
Zhendong Li ◽  
Huiying Zhang ◽  
Ke Jiang ◽  
Wei Wei ◽  
Mitchell Mainstone

BACKGROUND The rapidly-increasing numbers representing China’s ageing population necessarily results in increased medical expenditure following the needs of elderly people, particularly patients with chronic diseases. However, China’s healthcare system is struggling with this as a major issue: famous public hospitals are overcrowded, while community and rural hospitals find it difficult to attract enough patients. OBJECTIVE To examine how and whether the application of eHealth technologies in medical field influences chronically ill patients’ choice of same hospital on next visit. METHODS From July to October 2016, we conducted a survey in nine hospitals in Northern China. This study used regression analysis to compare the difference between high and low levels of application of eHealth technologies in the medical field. We constructed a hospital choice model in order to assist with this. According to the model, we analysed the relationship between relevant, influential factors and the chronically-ill patient’s choice of same hospital on next visit. RESULTS Empirical findings suggest that the chronically-ill patient’s choice of hospital on next visit is positively affected by the treatment level (β= 0.682, P < 0.001) and level of hospital convenience (β= 0.311, P < 0.001), and negatively affected by the medical costs (β= -0.124, P < 0.001). Additionally, Our findings suggest that the application of eHealth technologies in the medical field can significantly enhance the positive correlation between level of hospital convenience and the chronically-ill patients’ choice of same hospital on next visit (β= 0.269, P < 0.001), as well as the negative correlation between medical costs incurred and the chronically-ill patients’ choice of same hospital on next visit (β= -0.135, P < 0.001) . By contrast, the application of eHealth technologies weakens the positive correlation between the hospital’s treatment level and chronically-ill patients’ choice of same hospital on next visit (β= -0.241, P < 0.001). CONCLUSIONS The introduction of the eHealth technologies significantly closes the gap between levels of treatment provided by differing hospitals, while prompting hospital to improve the level of convenience for patients with chronic disease, as well as reducing any medical expense incurred. CLINICALTRIAL This study protocol was approved by the Ethics Committee of Tianjin University of Traditional Chinese Medicine. The reference number is TJUTCM-EC20160005.


2019 ◽  
Vol 27 (2) ◽  
pp. 886-911 ◽  
Author(s):  
Vimal K.E.K. ◽  
Jayakrishna K. ◽  
Thaha Ameen ◽  
Syed Shoaib Afridhi ◽  
Varadharajan Vasudevan ◽  
...  

Purpose Industrial symbiosis (IS) is basically a synergistic association between two or more industries or businesses wherein the waste or by-product of one industry becomes the raw material or immediate material of another industry. IS is believed to bring in significant benefits to the organizations. Thus, the purpose of this paper is to evaluate the competitiveness attained through IS. Design/methodology/approach Analytic hierarchy process was adopted to analyze the various organizational competitiveness of IS implementation. The conceptual model was developed to understand the interrelationship between 14 outcomes and 5 organizational competitiveness which are identified from the literature review. The attainment of these five organizational competitiveness was evaluated by computing the global priority score of the outcomes. Findings The global priority score suggests that the organizational collaboration (0.19) is the important output. Further, collective learning and growth (44 percent) have been identified as the important competitiveness attained through the implementation of IS. Practical implications The relationship matrix developed can be used by the practicing managers/researchers to understand the various interactions. Thus, systematic decision making and guidance for future implementation studies will be ensured. Originality/value In the past, few authors discussed the conceptualization of IS; however, the impact of IS on the organizational performance was not extensively studied. Therefore, a conceptual model was proposed to analyze the attainment of various competitiveness through the participation of industrial symbiosis network. Further, based on the computed scores, the relationship matrix developed between outcomes and organizational competitiveness is one of the significant contributions of this work.


Autism ◽  
2019 ◽  
Vol 24 (3) ◽  
pp. 693-706 ◽  
Author(s):  
Andrew M Colombo-Dougovito ◽  
Martin E Block ◽  
Xiaoxia Zhang ◽  
Ildiko Strehli

The purpose of this study is to understand the common accommodations used during standardized motor assessment of children on the autism spectrum. This study was completed in three parts: (1) a narrative review of the literature; (2) an open-ended survey sent to the first authors of the identified articles; and (3) a descriptive analysis of responses. Results revealed that 56.7% of the identified articles did not report enough information of assessment procedures, 18.9% followed the assessment manual, 16.9% provided accommodations on a needs basis, and 7.5% used a consistent modified protocol. Individual responses showed that extra demonstrations ( n = 5) were the most frequent accommodation, followed by extra breaks ( n = 3), picture cards ( n = 2), and hand-over-hand assistance ( n = 1); some respondents stated that they did not provide accommodations. The findings indicate that a clear set of accommodation for motor skill assessments does not exist, though some commonalities were reported. Further research is necessary to understand the impact of accommodations in the assessment process, as well as which accommodations are needed and/or effective.


2015 ◽  
Vol 19 (2) ◽  
pp. 32 ◽  
Author(s):  
Luis Miguel Fonseca ◽  
Vanda Marlene Lima

<div><strong>Purpose:</strong> The purpose of this article is to discuss the impact of Supplier orientation and the resulting Supply Chain Management (SCM) approach, on the organizational performance of ISO 9001 Quality Management Systems certified organizations.</div><div> </div><div><strong>Methodology/Approach:</strong> Following a literature review, a full structural conceptual model was proposed. An online survey was administered to managers of Portuguese organizations with certified ISO 9001 Quality Management Systems.  Descriptive Statistics and Structural Model Equations were used to validate the proposed conceptual model. </div><div> </div><div><strong>Findings:</strong> There are positive relationships between Organization Strategy and Supplier Orientation, between Supplier Orientation and Stakeholders Satisfaction, and between Stakeholders Satisfaction and Organizational Performance Orientation, supporting ISO 9001:2015. These findings provide insights that supplier orientation, mediated by stakeholder satisfaction, is an essential tool for organizational competitive sustainable advantage.</div><div> </div><div><strong>Research Limitation/implication:</strong> The analysis was based on managers of ISO 9001 certified organizations perceptions, so additional studies with actual data and longitudinal studies should be useful for further validation.</div><div> </div><div><strong>Originality/Value of paper:</strong> The importance of the overall organizational ecosystem is highlighted with potential impact on the more than 1 Million ISO 9001 organizations certified worldwide and in their suppliers.</div>


Author(s):  
Wahyu Sapto Rini ◽  
Grahita Chandrarin ◽  
Prihat Assih

This study aims to analyze the effect of performance management practices and company size on innovation and its impact on organizational performance in 12 regional public hospitals in South Kalimantan, Indonesia. This research contemplates that performance management practices in innovation so that it has impacts on improving organizational performance. The population of the study is the managers of 12 regional public hospitals in South Kalimantan. The research sampled 241 respondents. Data analysis techniques use path analysis to support direct and indirect for organizational management. The results of this study indicate that the implementation of management is related to organizational performance through direct development of 0,778 and an indirect effect of 1,406 relating to the direct involvement of management to the organization of greater improvement, the hypothesis which states that financial management planning supports organizational performance through innovation is proven in this research. The direct effect of management size on organizational performance is 0,095 and the indirect effect is 0,128, which means that the direct effect on organizational performance is smaller than the indirect effect, so the hypothesis that increases company size on organizational support is proven to support this research. The novelty in this study reveals the research that needs to be done to support innovation at regional public hospitals in South Kalimantan in terms of administration, facilities, and infrastructure as well as human resources.


2021 ◽  
Vol 3 (1) ◽  
pp. 131-153
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City.  The sample selection used probability sampling by sending a questionnaire to the entire population.  Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.


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