Análise do processo de tomada de decisão orçamentária no setor de saúde

• Ano de defesa: 2013
• Autor(a) principal: Pucci, Marcos
• Orientador(a): Cesar, Ana Maria Roux Valentini Coelho
• Banca de defesa: Cardoso, Ricardo Lopes , Aguiar, Andson Braga de
• 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: tomada de decisão; orçamento; setor de saúde; survey
• Palavras-chave em Inglês: decision making; budget; health sector; survey
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26257

One of the challenges of contemporary businesses is to enhance and strengthen the human resource, one of the most important in the current competitive scenario (YOUNDT; SUBRAMANIAM; SNELL, 2004). Although the search for maximizing the performance of organizations (and the people involved with them, regarding their decision-making processes) is not a new concern in disciplines related to management and production, there are still gaps to be filled. For the development of this research was used as a theoretical model for Decision Making from a research line called neuroaccounting, which is been developing in the Center for Research on Controlling of Mackenzie Presbyterian University. The research question is to understand how the manager of healthcare makes decisions related to budget goals. Always focusing on the process of decision-making for budget, it discusses theoretical foundations from classic to the contemporary, including cognitive psychology, economics and information processing. Through the application of electronic questionnaires, which were directed to hundreds of hospital managers involved in decision-making budget, we obtained sufficient data to conduct an analysis of the cognitive processes adopted by these managers. Once with the data collected, was used descriptive statistics and multivariate factor analysis (to reveal constructs) and Structural Equation Modeling (to assess the correlations between the constructs suggested by theoretical) via method Partial Least Squares (PLS). The results, in line with previous studies on the same topic and line of research confirms, the pattern of behavior of managers in relation to the search for information to make budget decisions. Among the results highlight the pronounced influence of socio-affective, which can interfere with the quality of the decision-making process for budget. Besides the academic contribution that was obtained by confirmation of a specific model of Decision Making, operated by Neuroaccounting line of research, was proposed a study being conducted in partnership with software developers specializing in hospital management. It was found that there is a need for developed a study is more technical, detailed and focused on socio-affective aspects, aiming at the development of a computational functionality that be able mitigate the undesirable effects in the Process of Decision Making Health Sector Budget with the elimination of such effects, it is expected to extend the authorizing rationality, mitigate budget deviations and so save resources so scarce for the sector.