Alineación estratégica de gestión según la ponderación de indicadores de desempeño: evidencia empírica de un hospital público en Brasil
The study aimed to verify, empirically, if there are differences in the importance of strategic performance indicators assigned by managers at different hierarchical levels of an organization. A case study was carried out at a national teaching hospital, located in the South Region of Brazil, using...
| Autor Principal: | Portulhak, Henrique |
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| Otros Autores: | Bortolocci Espejo, Márcia Maria dos Santos |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2016
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/15673/16110 |
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| Sumario: |
The study aimed to verify, empirically, if there are differences in the importance of strategic performance indicators assigned by managers at different hierarchical levels of an organization. A case study was carried out at a national teaching hospital, located in the South Region of Brazil, using a strategic performance evaluation system based on the Public Value Scorecard model, and, in turn, used for cascading and weight values assigned by 31 managers working in this organization. Based on descriptive statistics, this research showed the difference in weightage of performance indicators, and distribution patterns according to the hierarchical level and the perspective of the Public Value Scorecard model. |
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