Controles gerenciais e decisões em organizações do segmento de saúde

• Ano de defesa: 2010
• Autor(a) principal: Pedrique, Alexandre de Lacerda
• Orientador(a): Oyadomari, José Carlos Tiomatsu
• Banca de defesa: Bido, Diógenes de Souza , Rezende, Amaury José
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria Empresarial
• Departamento: Ciências Contábeis
• País: BR
• Palavras-chave em Português: controles gerenciais; aprendizagem organizacional; decisões
• Palavras-chave em Inglês: management control; organizational learning; decisions
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26215

This dissertation has as intention to analyze the existing relationships between Use of the Management Control System, Organizational Learning, Decisions and Performance in hospital organizations. The dimension Use is consecrated by the typology proposal for Simons (2000) in Diagnostic Use and Interactive Use. Diagnostic use is the traditional use of the Management Control and has as purpose to implement the deliberated strategies, while the Interactive Use has as focus to generate organizational learning and to monitor the strategical uncertainties. (SIMONS, 2000). The research methodology adopted was the Survey, the sample was composed for 48 respondents of hospital organizations in Brazil and the data had been analyzed by means of the Descriptive Statistics and of two techniques of Multivariate Analysis: Factorial analysis and Structural Equation. The research indicate that: (1) the Interactive Use influences the Organizational Learning positively; (2) the Organizational Learning positively influences the decisions taken for managers of the segment of the health; (3) the decisions of Costs and processes influence the financial and not financial performance.Four interviews with managers of organizations from the health s area had been carried through and were observed that the Use of the Management Control System, as much in the dimension Diagnostic Use how much in the Interactive Use, influences the Organizational. Among Learning positively the main limitations, have been distinguished that the results are based on the perceptions of the managers from Accounting s area, however, as the majority of the managers from the health s area is composed for doctors and nurses, the results could be different if the respondents were from the assistential area. It is suggested, for future research, which is carried through studies of cases on Management Control System in the perspective of Use in hospitals, aiming at to a detailed exploration about this topic.