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https://ptsldigital.ukm.my/jspui/handle/123456789/457309| Title: | Strategic resources, use of performance measurement systems and hospital performance in west of Indonesia |
| Authors: | Alfiandri (ZP00300) |
| Keywords: | Acounting Managerial accounting Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia |
| Issue Date: | 10-Oct-2012 |
| Description: | Resource based theory describes, explains and predicts how firms can achieve sustainable competitive advantages through acquisition and control over resources. This study examines the mediating role of performance measurement systems (PMS) usage on the relationship between strategic resources and hospital performance. With proper management of strategic resources through an appropriate use of PMS either diagnostically or interactively, firms could realize full benefits from their strategic resources thus improved performance. PMS act as tools for measuring firms' performance through monitoring, controlling and legitimizing company resources, and view as learning devices to enhance firms' performance. Using diagnostic PMS, the managers can control and monitor the resources based on pre-set standard performance, while interactive PMS provide feedback through frequent communication and observe new strategies that enhance the strategic resources performance which lead to firms' performance. Data was collected using survey questionnaires self-administered and mailed. Questionnaires were sent to 200 hospitals in West of Indonesia and 160 hospitals returned the questionnaires. The West Indonesia region includes Sumatra Islands and the capital city of Jakarta. With the highest population, West Indonesia comprises of both types of public and private hospitals due to share same objective which is to focus on improving the quality of medical services offered to the public. At the same time, both of public and private hospital in Indonesia should provide financial statement even though the main objectives are different. It is regulated under Indonesian healthcare law. The result of path analysis using AMOS 18 reveals that alternative model is a fit model than a proposed based model. The findings show that strategic resources of Indonesian hospitals (human resource, structural resource and physical resource) should be managed independently. Hospital management mainly used diagnostic use of PMS in controlling strategic resources to improve the performance of the hospital. It also appears that combination of diagnostically and interactively use of PMS consistent with dynamic approach, is proposed to enhance role of diagnostically in managing hospital strategic resources to ensure the high healthcare quality services which lead to high financial performance,Master of Accounting,Certification of Master's / Doctoral Thesis" is not available |
| Pages: | 161 |
| Call Number: | HF5657.4.A437 2012 tesis |
| Publisher: | UKM, Bangi |
| Appears in Collections: | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan |
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| ukmvital_119448+SOURCE1+SOURCE1.0.PDF Restricted Access | 977.52 kB | Adobe PDF |  View/Open |
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