Performance management in primary healthcare services: evidence from a field study

Health servicesPerformance managementPublic sector organizationsThere is a growing interest in research focusing on performance management practices in the public sector, but research is still limited with regards to public primary healthcare services (PHSs), which play an important role in national healthcare systems. These organisations are frequently criticised for alleged poor performance management practices and misuse of resources, though such claims are not always substantiated. The purpose of this study is to examine performance management practices in public PHSs

Performance management in health centres: evidence from a field study

There has been a growing interest in research on performance measurement and management practices, which seems to reflect researchers’ response to calls for the need to increase the relevance of management accounting research. However, despite the development of the new public management literature, studies involving public sector organizations are relatively small compared to those involving business organizations and extremely limited when it comes to public primary health care organizations. Yet, the economic significance of public health care organizations in the economy of developed countries and the criticisms these organizations regularly face from the public suggests there is a need for research. This is particularly true in the case of research that may lead to improvement in performance measurement and management practices and ultimately to improvements in the way health care organizations use their limited resources in the provision of services to the communities. This study reports on a field study involving three public primary health care organisations. The evidence obtained from interviews and archival data suggests a performance management practices in these institutions lacked consistency and coherence, potentially leading to decreased performance. Hierarchical controls seemed to be very weak and accountability limited, leading to a lack of direction, low motivation and, in some circumstances to insufficient managerial abilities and skills. Also, the performance management systems revealed a number of weaknesses, which suggests that there are various opportunities for improvement in performance in the studied organisations

Performance management in primary healthcare services: evidence from a field study

Health servicesPerformance managementPublic sector organizationsThere is a growing interest in research focusing on performance management practices in the public sector, but research is still limited with regards to public primary healthcare services (PHSs), which play an important role in national healthcare systems. These organisations are frequently criticised for alleged poor performance management practices and misuse of resources, though such claims are not always substantiated. The purpose of this study is to examine performance management practices in public PHSs

Performance management in primary healthcare services: evidence from a field study

Purpose – There is a growing interest in research focusing on performance management practices in the public sector, but research is still limited with regards to public primary healthcare services (PHSs), which play an important role in national healthcare systems. These organisations are frequently criticised for alleged poor performance management practices and misuse of resources, though such claims are not always substantiated. The purpose of this study is to examine performance management practices in public PHSs. Design/methodology/approach – Three case studies of PHSs organisations were conducted resulting in interview material and archival data. Otley's performance management framework was used to examine the data. Findings – It is found that the performance management systems of the studied PHSs were disjoint and lacked consistency and coherence. Lack of direction and motivational were key issues in PHSs. Furthermore, the observations indicate that vertical controls between PHSs and parent organisation were weak and accountability poor. Research limitations/implications – Generalisability of findings and social desirability bias are the important limitations. A key research implication is that the conceptual framework adopted can be meaningfully used to generate insights into performance management issues in public sector healthcare organisations. Practical implications – The study highlights the implications of the poor design and use of performance management systems and highlights areas for improvement in the organisations studied, and potentially across the sector. Originality/value – This study is the first to draw upon Otley's performance management framework to examine performance management practices in PHSs and to demonstrate its usefulness in this context. while the software system “does the work”), as well as considering the broader implications of such diffusion in the context of the recent financial crisis.Health services, Performance management, Primary care, Public sector organizations

Environmental management accounting and innovation: an exploratory analysis

Purpose – Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy with EMA use and innovation. Design/methodology/approach – The paper uses a survey designed and administered to management accountants and financial controllers in large Australian businesses. Findings – The analysis suggests that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. However, no statistically significant relationship between strategy and EMA use was found. The key driver of EMA use was industry. Research limitations/implications – The small sample size is the most important limitation of this study and affected the statistical power of the analysis conducted. The results need to be interpreted with caution. Practical implications – The study suggests that EMA use is associated with process innovation, implying that economic benefits may be realised by using this technique, while simultaneously enhancing environmental performance. Originality/value – This is the first study to provide cross-sectional evidence of the relationship between strategy, EMA use and innovation. It is also the first to propose a research instrument to measure EMA use as a multi-item construct.Australia, Corportate strategy, Environmental management, Innovation, Management accounting

Sustainability Reporting and the Theory of Planned Behaviour

Purpose – Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers’ attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to cal