Healthcare authorities are encouraging managers in hospitals to acquire clinical experience and knowledge in order to better carry out and coordinate healthcare service delivery. The main objective ...of this paper is to analyse how the clinical experience of hospital managers is related to public health institutions' performance. It is proposed that the effect of the clinical experience on operative and financial organizational performance is indirect through the mediating variables of perceived utility of management information and horizontal management control system. This paper analyses how these variables impact hospital performance through the data from a survey sent to 364 hospital managers in Brazil. The results show that managers' clinical experience is related to higher perceived utility of historical, financial, short-term, and internal information, but not with horizontal control adoption in hospitals. Furthermore, our results show that, in hospitals, perceived utility of forecasted, non-financial, long-term, and external managerial information positively affects hospitals' financial performance, while adoption of horizontal control management positively affects operational performance. Through showing evidence that clinical background could explain the differences not only in hospital service management but also in information capabilities and management control processes, this study offer meaningful implications for healthcare authorities and hospital managers involved in the development and implementation of strategies in the health sector.
Purpose - The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to present a case ...study illustrating the proposed methodology for assessing environmental disclosure management.Design methodology approach - The ProKnow-C process is used to identify the opportunities in the literature and the MCDA-C methodology is used in order to build up the environmental disclosure management (MED) model.Findings - First the ProKnow-C process was used to identify opportunities in the literature about environmental disclosure and later the MCDA-C methodology was used to discover the opportunities and to show a process for generating actions to promote improvement in environmental disclosure.Practical implications - The case study allowed the manager to develop an understanding of environmental disclosure, showing that organizational performance is the key factor according to managers' perception. This knowledge allowed the manager to identify what the company needs to improve in its environmental disclosure regarding the following aspects: targets for using water, energy program, management of effluent and waste, biodiversity, adaptation to emergency plans, training and environmental awareness, expanding the coverage of the certification process and increasing operational performance in specific indicators relating to the electricity sector (pruning control, fire and oil spill).Originality value - The structured process of the MCDA-C methodology enabled a model to be built that showed graphically and numerically the systemic diagnosis of environment disclosure, allowing the manager to know the consequences of a decision a priori and to suggest a set of improvement actions.
The objective of the study is to analyse the role of environmental management accounting (EMA) and the innovation of products and processes in reducing energy and water consumption. To carry out the ...study, data from PINTEC2017 on innovation activities from 55 sectors in Brazil from 2015 to 2017 were analysed. The hypotheses were tested with the application of structural equation modelling using SmartPLS. The results show that environmental management accounting (EMA) affects product innovation directly and process innovation indirectly through environmental management techniques. These results show that the use of EMA techniques contributes differently to each stage of innovation (processes and products). Thus, industries with new and improved products for the national market innovate their processes with the use of new technologies, training and innovation activities. These results are most evident in the sectors of paper and cellulose, petroleum products, chemicals and the manufacturing of machinery for extraction and construction. These results show that environmental management techniques interact with process innovation, mainly in industries that promote product innovation, and that process innovation has led to a reduction in water and energy consumption.
The purpose of this paper is to analyze the effect of environmental innovation on the balance of the food, energy, and water (FEW) nexus in the food service industry. The study was carried out ...through the completion of questionnaires by managers of food service companies in Brazil. Structural equation modeling (SmartPLS) was used for the analysis, which was based on 206 responses. The results show that food waste can be reduced by innovation in the planning of menus and purchases and in the process of food preparation. Furthermore, the reduction of natural resource consumption, especially of water and energy, can be achieved by leveraging changes in internal processes. In this sense, the typical trade-offs associated with the FEW nexus can be solved through environmental innovation. In addition, collaborative approaches between farms, suppliers and governments are essential for the implementation of the innovation processes. The paper presents suggestions for scholars, policy makers and managers in the food service industry to address the FEW nexus challenges.
Display omitted
The aim of this study was to analyze the effect of using public resources and training for the sustainable development of Brazilian municipalities. To reach this objective, the data from 5569 ...municipalities in 2017 were analyzed. The data were collected in the IBGE (Brazilian Institute of Geography and Statistics) census and analyzed using structural equation modeling with PLS (Partial Least Squares). PLS is a structural equation modeling method that enables you to work with complex models on more than one level of latent variables. The results show that municipal resources have a positive impact on sustainable development. This means that the municipalities whose permanent employees socially participate in forums and workplace environment committees, which have specific financial resources for sustainability, present better economic and social performance. Such social participation also has positive effects on environmental performance in these municipalities. The study also showed that the training of government employees is fundamental for the implementation of environmental management programs and for improving the social performance of Brazilian municipalities.
Purpose
This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.
...Design/methodology/approach
To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.
Findings
The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.
Practical implications
The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.
Originality/value
The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.
Purpose
This study aims to analyze the influence of formal and informal controls on trust and individual creativity.
Design/methodology/approach
A survey was conducted with managers of companies ...listed in Brazil Stock Exchange (Brazil, Bolsa, Balcão-B3), and the final sample was 124 valid responses. The data were analyzed using structural equation modeling and fuzzy set qualitative comparative analysis (FsQCA).
Findings
The results show that the influence of informal controls (cultural and personnel controls) on individual creativity is greater than that of formal controls (action and results controls). It was also found that formal and informal controls facilitate social exchanges between managers by influencing trust. Moreover, the results confirmed the mediation of trust in the relationship between controls and individual creativity. FsQCA demonstrates that formal and informal controls are complemented and, when combined with trust, enable high individual creativity.
Originality/value
The findings contribute to the literature by demonstrating that the effective use of management controls generates greater trust and awakens creative skills in managers.
The variable remuneration to managers is used in order to align the interests of managers and
owners, contributing to improve organizational performance. In this context, this study aims to
identify ...if the percentage of variable remuneration granted to managers is related to organizational
performance. For this purpose, 75 non-financial companies that integrate the Brazil Index (IBrX
- 100) in the period between 2010 and 2014 were analyzed for a total of 352 observations. The
data were collected from the reference form and analyzed using the Economatica® software by
regression with panel data. The results indicate that there is no statistically significant relationship
between the percentage offered of variable remuneration and organizational performance. The
practical implication of this finding is that for the analyzed sample, the assignment of a higher percentage
of variable remuneration does not generate a direct impact on the economic and financial
performance of the organizations.
A concessão de remuneração variável aos gestores é empregada com a finalidade de alinhar os interesses de gestores e proprietários, contribuindo para a melhoria do desempenho organizacional. Neste contexto, este estudo tem como objetivo identificar se o percentual de remuneração variável concedido aos gestores possui relação com o desempenho organizacional. Para tanto, foram analisadas 75 companhias não financeiras integrantes do Índice Brasil (IBrX – 100), no período de 2010 a 2014, totalizando 352 observações. Os dados foram coletados do Formulário de Referência e do software Economatica®, e analisados por meio de regressões com dados em painel. Os resultados indicam que não há uma relação estatisticamente significante entre o percentual oferecido de remuneração variável e o desempenho organizacional. A implicação prática destes resultados é que, para a amostra analisada, a atribuição de maiores percentuais de remuneração variável não gera um reflexo direto sobre o desempenho econômico e financeiro das organizações. No entanto, a análise dos indicadores utilizados pelas empresas como parâmetros para o pagamento da remuneração variável apresenta indícios de que um possível fator explicativo para este resultado seja a grande quantidade e diversidade de indicadores utilizados, os quais podem gerar, sim, um incentivo para o gestor maximizar o desempenho da organização, porém este desempenho pode não ser refletido especificamente em um único indicador financeiro.
La retribución variable a los directivos es utilizada con el fin de alinear los intereses de los directivos y propietarios, contribuyendo a mejorar el desempeño organizacional. En este contexto, este estudio tiene como objetivo identificar si el porcentaje de remuneración variable concedido a los directivos tiene relación con el desempeño organizacional. Para tal fin, fueron analizadas 75 empresas no financieras que integran el Índice Brasil (IBrX - 100) en el periodo comprendido entre 2010 y 2014 para un total de 352 observaciones. Los datos fueron recolectados del formulario de referencia y se analizaron usando el software Economatica® mediante una regresión con datos de panel. Los resultados indican que no existe relación estadísticamente significativa entre el porcentaje ofrecido de remuneración variable y el desempeño organizacional. La implicación práctica de este hallazgo, es que para la muestra analizada, la asignación de un mayor porcentaje de remuneración variable no genera un impacto directo sobre el desempeño económico y financiero de las organizaciones.
O objetivo do estudo é analisar os efeitos dos controles informais e da identificação organizacional no comprometimento afetivo em empresa familiar. Uma Survey foi realizada com 102 funcionários, e ...as hipóteses foram analisadas por meio de modelagem de equações estruturais e Fuzzy set qualitative comparative analysis. Os resultados mostram que os controles informais influenciam positivamente na identificação organizacional e no comprometimento afetivo.Verificou-se ainda a mediação parcial da identificação organizacional na relação entre os controles informais e o comprometimento afetivo. A abordagem assimétrica aponta que os controles informais e a identificação organizacional são elementos centrais na previsão de alto comprometimento afetivo.
The purpose of this study is to analyse the effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial ...performances in restaurants. To collect data, a questionnaire was administered in Brazilian restaurants. Data from 206 restaurants were analysed with structural equation modelling, which was performed with SmartPLS software. The results reveal that a management control system of broad scope, which includes non-financial information, is oriented towards the future, and contains an external and long-term focus, assists in the use of information on food waste. In addition, the use of information about food waste by managers improves the financial and non-financial performance of restaurants. The study contributes to the literature by showing that broader information systems are effective in managing food waste, and they can also contribute to improving performance.
PDF
