Naranjo Gil David
Universidad Pablo de Olavide, Sevilla, España.
Gac Sanit. 2010 May-Jun;24(3):220-4. doi: 10.1016/j.gaceta.2010.02.005. Epub 2010 May 6.
To analyze the relationship between hospital managers' characteristics and the use of the balanced scorecard and the budget. A further aim was to analyze how these two techniques influence strategic goals aimed at cost reduction and enhancing service flexibility.
Data were collected through a questionnaire sent to 884 members of top management teams in 218 public hospitals in Spain. The response rate was 53.51% with 473 useful questionnaires. Structural equation techniques were used to validate the metric scales and the model used.
Younger managers and less tenured managers were more likely to use the balanced scorecard than the budget. Diversity in the top management team was related to the use of distinct management control techniques. The use of the balanced scorecard was positively associated with the implementation of healthcare strategies focused on enhancing service flexibility and reducing healthcare cost.
The adoption of management control systems is not only a function of the outcome of a rational decision-making process and institutional pressures but also crucially depends on the characteristics of the individuals ultimately responsible for such decisions. The use of the balanced scorecard facilitates hospitals' implementation of plans with multiple strategic goals.
分析医院管理者的特征与平衡计分卡及预算使用之间的关系。另一个目的是分析这两种技术如何影响旨在降低成本和提高服务灵活性的战略目标。
通过向西班牙218家公立医院的884名高层管理团队成员发送问卷来收集数据。回复率为53.51%，得到473份有效问卷。使用结构方程技术来验证度量量表和所用模型。
与预算相比，年轻的管理者和任期较短的管理者更有可能使用平衡计分卡。高层管理团队的多样性与不同管理控制技术的使用有关。平衡计分卡的使用与侧重于提高服务灵活性和降低医疗成本的医疗战略的实施呈正相关。
管理控制系统的采用不仅是理性决策过程结果和制度压力的函数，还至关重要地取决于最终负责此类决策的个人特征。平衡计分卡的使用有助于医院实施具有多个战略目标的计划。
