Management Accounting System in Public Healthcare Entities:  Evidence from Vietnam

Quang-Huy Ngo

doi:10.51341/1984-3925_2020v23n3a6

Autores

Quang-Huy Ngo Can Tho Univeristy of Technology, Can Tho, Vietnam https://orcid.org/0000-0002-5790-2297

DOI:

https://doi.org/10.51341/1984-3925_2020v23n3a6

Palavras-chave:

Competição, Setores de saúde, Sistema de contabilidade gerencial, Desempenho gerencial, Setores públicos

Resumo

Objetivo: Este estudo tem como objetivo examinar a influência de fatores de contingência, como concorrência no mercado e tamanho organizacional, na eficácia do design do sistema de contabilidade gerencial (SCG) em entidades de saúde pública vietnamitas.

Método: Os dados foram coletados de 165 entrevistados que trabalham em entidades de saúde pública vietnamitas. Técnicas de PLS-SEM foram utilizadas para testar o modelo proposto. Além disso, a tendência do método comum foi avaliada por meio do teste de fator único e da técnica variável de marcador.

Originalidade/Relevância: Estudo anterior mostra que os gerentes de saúde do Vietnã acreditam que as informações do SCG podem melhorar o desempenho em vários aspectos. No entanto, este estudo não indica se o SCG tem ou não impacto no desempenho gerencial. Ademais, de acordo com os teóricos de contingência, o SCG deve ser projetado de acordo com fatores contextuais para melhorar o desempenho. Este estudo visa abordar essas lacunas.

Resultados: Os resultados revelam que a concorrência no mercado está positivamente associada a quatro características do design do SCG: escopo, oportunidade, integração e agregação. O tamanho das entidades de saúde apenas se correlaciona positivamente com duas dessas características: integração e agregação. Todas essas quatro características permitem o aumento do desempenho gerencial.

Contribuições teóricas/metodológicas: Respeitando a literatura sobre os setores de saúde no Vietnã, este estudo estende os trabalhos de Pomberg et al. (2012) e Fung (2012), inserindo a concorrência no mercado e os tamanhos organizacionais, o que leva o SCG a projetar de forma mais sofisticada, para melhorar o desempenho gerencial. Além disso, esta pesquisa contribui para a literatura sobre setores públicos, seguindo uma sugestão de Van Helden (2005), que recomenda que o pesquisador se concentre mais em outros tópicos de contabilidade gerencial do que em avaliações de orçamento e desempenho, e que use métodos embasados em pesquisas no setor público. Por fim, este estudo é o primeiro a examinar o impacto de fatores de contingência, como o tamanho organizacional, na efetividade do design do SCG, que é o pressuposto da maioria dos estudos sobre contabilidade gerencial.

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