Research Article
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
Abstract
There is investigated the influence of the determinants - subunit interdependences and knowledge transfer costs, on the level of decentralization and the performance measurement system (PMSs) using as an example a subdivisional unit from the Bulgarian social health and care experience. There is suggested a model of three equations about according to the impact of the above factors. There is carried out an empirical investigation and the summarized statistics for researched variables and some statistical interdependences are reviewed.
Keywords
performance measurement system level of decentralization impact healthcare subdivisional unit
References
- Petkova - Georgieva, St., (2016). Nasoki za usavarshenstvane strukturiraneto na deynostite po zdraveopazvane, Akademichno spisanie „Upravlenie i obrazovanie”, volume II, str. 122-128, International Scientific Conference “Management and Education”, Burgas, Bulgaria, 23-24 Yuni, 2016 (Петкова - Георгиева, Ст., Насоки за усъвършенстване структурирането на дейностите по здравеопазване, Академично списание „Управление и образование”, volume II, стр. 122-128, International Scientific Conference “Management and Education”, Burgas, Bulgaria, 23-24 Юни, 2016). Abernethy, M.A., Lillis, A.M., (1995). The Impact of Manufacturing Flexibility on Management Control System Design, Accounting, Organizations and Society, 20(4), 1995 Bushman, R.M., Indjejikian, R.J., Smith, A., (1995a). Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intra Firm Interdependencies, Journal of Accounting Research (33 Supplement), 1995. Dunk, A.S., (1993). The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack, The Accounting Review 68(2), 1993. Fama, E.F., French, K.R., (1993a). Common Risk Factors in Returns on Stocks and Bonds, Journal of Financial Economics, 33, 1993 Ittner, C.D., Larcker, D.F., (2000). Assesing Empirical Research in Managerial Accounting: a Value Based Perspective, Journal of Accounting and Economics, 4, 2000. 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. Jeong, J., Maddala, G.S. (1993b), A Perspective on Application of Bootstrap Methods in Econometrics, In: Maddala, G.S., Rao, C.R., Vinod, H.D. (eds.) Handbook of Statistics, vol. 11, Elsevier Science: Amsterdam, 1993. Keating, A.S., (1997). Determinants of Divisional Performance Evaluation Practices, Journal of Accounting and Economics, 24, 1997. Milgrom, P., Roberts, J., (1995b). Complementarities and Fit: Strategy, Structure and Organizational Change in Manufacturing, Journal of Accounting and Economics, 19, 1995. Nagar, V., (1999). Organizational Design Choices in Retail Banking, Working-paper, University of Michigan Business School, 1999. Petkova – Georgieva, St., (2017). The Importance of the Conceptual Controlling Model in the Health and Care Management System Using as an Example the Management of a Hospital, annual of “Prof. Dr. Assen Zlatarov”, стр. 109 - 114, v. XLVI, book 2, Burgas, Bulgaria, 2017. Petkova, St., Y. Tasheva, P. Petkov, (2010). Tendencies in the scope and structure of the controlling processes related to the use motor fuels, Oxidation Communications, book 3, vol. 33, p.612-619, ISSN 0209-4541, 2010. Sotirov, B., Sakakushev, B., Koriykov, Ts., Georgiev, Ts, Zhel, Zh. F, Popesku, G. (2010a). „Menidzhmant na kachestvoto i metrologiya“ - spetsialnost ot evropeyskoto obrazovatelno prostranstvo. // Standartizatsiya, Metrologiya, Sertifikatsiya, 2010, broy I, str. 25-28, ISSN 1310-0831 (Сотиров, Б., Сакакушев, Б., Корийков, Ц., Георгиев, Ц, Жел, Ж. Ф, Попеску, Г. „Мениджмънт на качеството и метрология“ - специалност от европейското образователно пространство. // Стандартизация, Метрология, Сертификация, 2010, брой I, стр. 25-28, ISSN 1310-0831). Kothari, S.P., Shanken, J., Sloan, R.G., (1995c). Another Look at the Cross-section of Expected Stock Returns, Journal of Finance (50)1, 1995.
Year 2019,
, 589 - 598, 15.09.2019
Abstract
References
- Petkova - Georgieva, St., (2016). Nasoki za usavarshenstvane strukturiraneto na deynostite po zdraveopazvane, Akademichno spisanie „Upravlenie i obrazovanie”, volume II, str. 122-128, International Scientific Conference “Management and Education”, Burgas, Bulgaria, 23-24 Yuni, 2016 (Петкова - Георгиева, Ст., Насоки за усъвършенстване структурирането на дейностите по здравеопазване, Академично списание „Управление и образование”, volume II, стр. 122-128, International Scientific Conference “Management and Education”, Burgas, Bulgaria, 23-24 Юни, 2016). Abernethy, M.A., Lillis, A.M., (1995). The Impact of Manufacturing Flexibility on Management Control System Design, Accounting, Organizations and Society, 20(4), 1995 Bushman, R.M., Indjejikian, R.J., Smith, A., (1995a). Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intra Firm Interdependencies, Journal of Accounting Research (33 Supplement), 1995. Dunk, A.S., (1993). The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack, The Accounting Review 68(2), 1993. Fama, E.F., French, K.R., (1993a). Common Risk Factors in Returns on Stocks and Bonds, Journal of Financial Economics, 33, 1993 Ittner, C.D., Larcker, D.F., (2000). Assesing Empirical Research in Managerial Accounting: a Value Based Perspective, Journal of Accounting and Economics, 4, 2000. 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. Jeong, J., Maddala, G.S. (1993b), A Perspective on Application of Bootstrap Methods in Econometrics, In: Maddala, G.S., Rao, C.R., Vinod, H.D. (eds.) Handbook of Statistics, vol. 11, Elsevier Science: Amsterdam, 1993. Keating, A.S., (1997). Determinants of Divisional Performance Evaluation Practices, Journal of Accounting and Economics, 24, 1997. Milgrom, P., Roberts, J., (1995b). Complementarities and Fit: Strategy, Structure and Organizational Change in Manufacturing, Journal of Accounting and Economics, 19, 1995. Nagar, V., (1999). Organizational Design Choices in Retail Banking, Working-paper, University of Michigan Business School, 1999. Petkova – Georgieva, St., (2017). The Importance of the Conceptual Controlling Model in the Health and Care Management System Using as an Example the Management of a Hospital, annual of “Prof. Dr. Assen Zlatarov”, стр. 109 - 114, v. XLVI, book 2, Burgas, Bulgaria, 2017. Petkova, St., Y. Tasheva, P. Petkov, (2010). Tendencies in the scope and structure of the controlling processes related to the use motor fuels, Oxidation Communications, book 3, vol. 33, p.612-619, ISSN 0209-4541, 2010. Sotirov, B., Sakakushev, B., Koriykov, Ts., Georgiev, Ts, Zhel, Zh. F, Popesku, G. (2010a). „Menidzhmant na kachestvoto i metrologiya“ - spetsialnost ot evropeyskoto obrazovatelno prostranstvo. // Standartizatsiya, Metrologiya, Sertifikatsiya, 2010, broy I, str. 25-28, ISSN 1310-0831 (Сотиров, Б., Сакакушев, Б., Корийков, Ц., Георгиев, Ц, Жел, Ж. Ф, Попеску, Г. „Мениджмънт на качеството и метрология“ - специалност от европейското образователно пространство. // Стандартизация, Метрология, Сертификация, 2010, брой I, стр. 25-28, ISSN 1310-0831). Kothari, S.P., Shanken, J., Sloan, R.G., (1995c). Another Look at the Cross-section of Expected Stock Returns, Journal of Finance (50)1, 1995.
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Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | September 15, 2019 |
| Submission Date | July 16, 2019 |
| Published in Issue | Year 2019 |
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