THE BULGARIAN HEALTH CARE SYSTEM PRACTICAL RESEARCH ON THE USEFULNESS OF THE PERFORMANCE MEASUREMENT SYSTEM
Abstract
The advantages and disadvantages of the decentralization organizational management structures are very important to be investigated because of their impact on the competitiveness on micro and macro level. In the present study are published the results from a seven years research among Bulgarian health care managers. The basic idea was to investigate how the practical implementation of the performance measurement system is a very powerful instrument to increase the competitiveness of the health care sub-divisional unit even though if it is an organized system with a very decentralizated structure.
Keywords
References
- Bouwens, J., Abernethy, M.A. (2000). The Consequences of Customization on Management Accounting System Design, Accounting, Organizations and Society, 25(3), 2000. Christie, A.A., M.P. Joye, R.L. Watts, (1993). Decentralization of the Firm: Theory and Evidence, WP, University of Rochester,1993. Jensen, M.C., Meckling, W.H., (1992). Specific and General Knowledge and Organizational Structure, in: Werin, L. and Wijkander, H. (Eds.) Contract Economics, Blackwell Publishers, Cambridge, 1992. Kaplan, R.S., A.A. Atkinson, (1998). Advanced Management Accounting, Prentice Hall, Upper Saddle River, NJ, 3rd edition, 1998. Keating, A.S., (1997). Determinants of Divisional Performance Evaluation Practices, Journal of Accounting and Economics, 24, 1997. Khandwalla, P.N., (2010). The Effect of Different Types of Competition on the Use of Management Controls, Journal of Accounting Research, 10(2), 2010. Milgrom, P., Roberts J., (2016). Economics, Organization and Management, Prentice-Hall, Upper-Saddle River, NJ 2016. Milgrom, P., Roberts, J., (2015). Complementarities and Fit: Strategy, Structure and Organizational Change in Manufacturing, Journal of Accounting and Economics, 19, 2015. Nagar, V., (2014). Interrelations Among a Firm’s Delegation and Incentive Compensation Choices, WP, University of Michigan Business School, 2014. Simons, R. (2017). Levels of Control, Accounting Control Systems and Business Strategy, Accounting, 4, 2017. Petkova - Georgieva, St., (2018). Basic Problems to Solve in Strategic Controlling Implementation, annual of “Prof. Dr. Assen Zlatarov”, pp. 71 - 77, v. XLVII, book 2, Burgas, Bulgaria, 2018, ISSN 2603-3976. Todorov, M. (2018a). Recent advances in computational chemistry for identification of ligands for biological receptors: interdisciplinary aspects, Medical Science Pulse 2018 (12) 1, pp. 12-15, DOI: 10.5604/01.3001.0011.6670, ISSN: 2544-1620. Todorov, M.(2015a) Computational tools for prediction of nuclear receptor mediated effects. East. Acad. J., 2015, 1, pp. 46-56, ISSN:2367-7384. Terziev, V., Petkova - Georgieva, S. (2019). The performance measurment system key indicators and the determinants impact on the level of decentralization using as an example a subdivisional unit from the Bulgarian social health and care experience. // Proceedings of SOCIOINT 2019- 6th International Conference on Education, Social Sciences and Humanities 24-26 June 2019- Istanbul, Turkey, International Organization Center of Academic Research, Istanbul, Turkey, 2019, pp. 515-524, ISBN: 978-605-82433-6-1. Terziev, V., Petkova – Georgieva. (2019а). S. A research study of nonlinearity experiencing in the rate of current account deficit to the Bulgarian health and care national product. // Proceedings of SOCIOINT 2019- 6th International Conference on Education, Social Sciences and Humanities 24-26 June 2019- Istanbul, Turkey, International Organization Center of Academic Research, Istanbul, Turkey, 2019, pp. 525-533, ISBN: 978-605-82433-6-1.
Details
Primary Language
English
Subjects
-
Journal Section
Research Article
Publication Date
January 14, 2020
Submission Date
October 30, 2019
Acceptance Date
December 10, 2019
Published in Issue
Year 1970 Volume: 5 Number: 15