Employee reactions to the use of management control systems in hospitals: motivation vs. threat / Reacciones de los empleados ante la utilización de sistemas de control de gestión en hospitales: motivación vs. Amenaza

Objective: Management control systems (such as budgets or balanced scorecards) are formal procedures used by managers to promote employee behavior aligned with organisational objectives. Employees may react to these control systems by either becoming more motivated or perceiving them as a threat. The aim of this paper is to determine the extent to which hospital ownership (public or private), professional group (physician, nurse, pharmacist or administrative employee), type of contract (fixed or temporary), gender and tenure can condition employee reaction to management control systems. Methods: We conducted the study in the three largest hospitals in the State of Santa Catarina (Brazil), two public (federal and state-owned) and one private (non-profit organisation). Physicians, nurses, pharmacists and administrative employees received a questionnaire between October 2013 and January 2014 concerning their current perceptions. We obtained 100 valid responses and conducted an ANOVA variance analysis. Results: Our results show that the effect of management control systems on employees differs according to hospital ownership, professional group and type of contract. However, no significant evidence was found concerning gender or tenure. Conclusions: The results obtained contribute to creating specific knowledge on the reactions of employees to the use of management control systems in hospitals. This information may be important in adapting management control systems to the characteristics of the hospital and its employees, which may in turn contribute to reducing dysfunctional worker behavior (AU)

Objetivo: Los sistemas de control de la gestión (p. ej., presupuestos o cuadro de mando integral) son prácticas formales que utilizan los directivos para promover que los empleados desarrollen comportamientos alineados con los objetivos de la organización. Los empleados pueden percibirlos como una fuente tanto de motivación como de amenaza. El objetivo de este trabajo es determinar si la propiedad del hospital (pública o privada), el grupo profesional (médico, enfermera, farmacéutico o administrativo), el tipo de contrato (indefinido o temporal), el género y la permanencia en el puesto condicionan la reacción del empleado ante un sistema de control de gestión. Método: El estudio se realizó en los tres mayores hospitales del Estado de Santa Catarina (Brasil), dos públicos (federal y estatal) y uno privado (no lucrativo). Entre octubre de 2013 y enero de 2014 se envió una encuesta sobre percepciones presentes a médicos, enfermeras, farmacéuticos y administrativos. Se realizó un análisis ANOVA a partir de 100 respuestas válidas para este estudio. Resultados: Los resultados muestran que el efecto de los sistemas de control de gestión sobre los empleados es diferente en función de la propiedad del hospital, el grupo profesional y el tipo de contrato. Sin embargo, no se encontró evidencia significativa en relación con el género ni a la permanencia en el puesto. Conclusiones: Los resultados obtenidos contribuyen a crear un conocimiento específico de las reacciones a los sistemas de control en los hospitales. Esta información es relevante para adaptar el sistema de control al hospital y sus empleados, reduciendo así comportamientos disfuncionales (AU)

Employee reactions to the use of management control systems in hospitals: motivation vs. threat.

OBJECTIVE: Management control systems (such as budgets or balanced scorecards) are formal procedures used by managers to promote employee behavior aligned with organisational objectives. Employees may react to these control systems by either becoming more motivated or perceiving them as a threat. The aim of this paper is to determine the extent to which hospital ownership (public or private), professional group (physician, nurse, pharmacist or administrative employee), type of contract (fixed or temporary), gender and tenure can condition employee reaction to management control systems. METHODS: We conducted the study in the three largest hospitals in the State of Santa Catarina (Brazil), two public (federal and state-owned) and one private (non-profit organisation). Physicians, nurses, pharmacists and administrative employees received a questionnaire between October 2013 and January 2014 concerning their current perceptions. We obtained 100 valid responses and conducted an ANOVA variance analysis. RESULTS: Our results show that the effect of management control systems on employees differs according to hospital ownership, professional group and type of contract. However, no significant evidence was found concerning gender or tenure. CONCLUSIONS: The results obtained contribute to creating specific knowledge on the reactions of employees to the use of management control systems in hospitals. This information may be important in adapting management control systems to the characteristics of the hospital and its employees, which may in turn contribute to reducing dysfunctional worker behavior.