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The Role of Performance Reporting System Characteristics for the Coordination of High-Cost Areas in Hospitals
被引:5
|作者:
Szczesny, Andrea
[1
]
Ernst, Christian
[2
,3
]
机构:
[1] Univ Wurzburg, Fac Business Management & Econ, Wurzburg, Germany
[2] Univ Hohenheim, Inst Hlth Care & Publ Management, Stuttgart, Germany
[3] Univ Auckland, Dept Accounting & Finance, Auckland, New Zealand
关键词:
OPERATING-ROOM PRODUCTIVITY;
REDUCING TARDINESS;
GERMAN HOSPITALS;
HEALTH-CARE;
MANAGEMENT;
INFORMATION;
GOVERNANCE;
DESIGN;
ORGANIZATION;
POWER;
D O I:
10.1080/09638180.2016.1210525
中图分类号:
F8 [财政、金融];
学科分类号:
0202 ;
摘要:
This paper explores the role of a performance reporting regime's characteristics for two non-financial performance measures that are commonly used in the management of operating theaters (OTs) in German hospitals. The performance measures are the on-time first case of the day starts and the percentage of deviations from the short-term OT plan. The characteristics studied are reporting detail, reporting method and reporting frequency. We find that the degree of detail that the reporting system provides on the causes of negative performance exerts a significant positive effect on both performance measures. The reporting method and frequency do not affect performance. We also study the effect of existing processual, organizational and governance-related problems on performance. We find that these problems exert a significant negative effect on performance but that performance can be improved by detailed reporting.
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页码:635 / 660
页数:26
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