Contribution of accounting to services outsourcing management in hospitals

Authors

  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC
  • Leossania Manfroi Universidade Regional de Blumenau - FURB
  • Luciane Dagostini Universidade Regional de Blumenau - FURB

DOI:

https://doi.org/10.5902/198346598488

Abstract

The study aims to determine the contribution of accounting to the management of services outsourcing in hospitals in Santa Catarina. Was performed descriptive research through a survey with the managers of the hospitals affiliated with Federação dos Hospitais de Santa Catarina (FEHOESC), having as the sample 24 responding hospitals. For the survey was used the questionnaire developed by Lamminmaki (2008), composed of four factors that may influence the participation of accounting and the sophistication of accounting systems in the management of services outsourcing. The results indicate that the factors analyzed (existence of internal accounting, existence of controllership department, size of the hospitals and managers training) contribute in a weak way to the accounting participation and to the sophistication of accounting systems to the management of services outsourcing. It is concluded that the contribution of accounting to services outsourcing management is weak in the hospitals surveyed. This result instigates investigate the reasons for the apathy found, since accounting should be an important source of information for the management of services outsourcing in hospitals.

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Author Biographies

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP
Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

Leossania Manfroi, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau

Luciane Dagostini, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau

Published

2016-05-18

How to Cite

Beuren, I. M., Manfroi, L., & Dagostini, L. (2016). Contribution of accounting to services outsourcing management in hospitals. Revista De Administração Da UFSM, 9(2), 312–332. https://doi.org/10.5902/198346598488

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Section

Articles