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Despite a significant progress achieved in the healthcare sector during last decades, we need to admit the fact that many urgent problems remain unsolved even in well developed countries. Along with other major factors, economic causes of these problems hold a prominent position. It is then necessary to think about a need of shifting from a view of hospitals as ever being institutions existing by default in any society to a view of hospitals as organisations with an incorporated economic mechanism, adapted to social changes and relevant economic risks. With this regard, this paper seeks to incorporate the concept of economic security of the hospital into Simons' LOC model used in hospital management. We provide a brief overview of the concept of economic security of the organization. We adjust this concept for hospital management considering the healthcare system as an economic system and taking main problems of the hospital and interests of stakeholders in the core of strategy development. Further, we accommodate the concept with the levers of control. The result of the paper is a revised Simons'LOC model which provides a theoretical framework for further research on hospital management and serves a modified management instrument. (original abstract)
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Tom
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107--117
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autor
- HEC Management School - University of Liège, Belgium
autor
- HEC Management School - University of Liège, Belgium
Bibliografia
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- 2. Arjaličs, D.-L., Mundy, J. (2012), The use of management control systems to manage CSR strategy: A levers of control perspective, Management Accounting Research, Vol. 24, pp. 284-300.
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- 5. Ivanova, N. (2011), Otsinka efektyvnosti systemy ekonommichnoi bezpeky ahropromyslovykh pidpryiemstv. Dnipropetrovs'k State Agrarian University, Dnipropetrovsk.
- 6. Kozachenko, G., Ponomarev, V., Lyashenko, A. (2003), Ekonomicheskaya bezopasnost predpriyatiya: sushchnost i mekhanizm obespecheniya. Libra, Kyiv.
- 7. Lartigau, J., Nobre, T. (2011), Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier: Le contrôle intégré de Simons. Comptabilités, Economie et Société. Montpellier, France.
- 8. McKee, M., Healy, J. (Eds.) (2002), Hospitals in a changing Europe. Open University Press, Buckingham, Philadelphia.
- 9. Shemayeva, L. (2010), Ekonomichna bezpeka pidpryiemstv u stratehichnii vzaiemodii z subiektamy zovnishnoho seredovyshcha. University of Economics and Law «КRОК», Kyiv.
- 10. Shutyak, Y., Danylenko, O., Van Caillie, D. (2014), The Concept of economic security of the enterprise: Why do we need it? Paper presented at the REDETE 2014 Conference proceedings, 10-12 April, Banja Luka.
- 11. Simons, R. (1995), Levers of control: how managers use innovative control systems to drive strategic renewal. Harvard Business School Press, Boston.
- 12. Stasse, F. (2012), Le systčme de santé idéal, Les Tribunes de la santé, Vol. 4 (37), pp. 35-42.
- 13. Tessier, S., Otley, D. (2012), A conceptual development of Simons' levers of control framework, Management Accounting Research, Vol. 23 No. 3, pp. 171-185.
- 14. Widener, S. (2007), An empirical analysis of the levers of control framework, Accounting, Organizations and Society, Vol. 32, pp. 757-788.
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- 17. WHO World Health Organization (2010). World health report 2010: Health systems financing, the path to universal coverage, available at: http://www.who.int/gho/health_financing/en/
Typ dokumentu
Bibliografia
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bwmeta1.element.ekon-element-000171289993