Interactive management control via analytic hierarchy process: an empirical study in a public university hospital

Vanzanella, Carmela and Fico, Giuseppe and Arredondo Waldmeyer, Maria Teresa and Delfino, Roberto and Viggiani, Vincenzo and Triassi, Maria and Pecchia, Leandro (2015). Interactive management control via analytic hierarchy process: an empirical study in a public university hospital. "Journal for International Business and Entrepreneurship Development", v. 8 (n. 2); pp. 144-158. ISSN 1549-9324. https://doi.org/10.1504/JIBED.2015.070444.

Description

Title: Interactive management control via analytic hierarchy process: an empirical study in a public university hospital
Author/s:
  • Vanzanella, Carmela
  • Fico, Giuseppe
  • Arredondo Waldmeyer, Maria Teresa
  • Delfino, Roberto
  • Viggiani, Vincenzo
  • Triassi, Maria
  • Pecchia, Leandro
Item Type: Article
Título de Revista/Publicación: Journal for International Business and Entrepreneurship Development
Date: 2015
ISSN: 1549-9324
Volume: 8
Subjects:
Freetext Keywords: AHP, analytical hierarchy process, multicriteria decision making, MCDM, interactive budgeting, management control, accounts management, public hospitals, university hospitals, budget allocation, healthcare management, hospital needs, traceability
Faculty: E.T.S.I. Telecomunicación (UPM)
Department: Tecnología Fotónica y Bioingeniería
Creative Commons Licenses: Recognition - No derivative works - Non commercial

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Abstract

This paper describes an application of analytic hierarchy process (AHP) to enhance interactive budgeting in one of the biggest public university hospitals in Italy. AHP improved budget allocation facilitating elicitation and formalisation of units' needs. Furthermore, AHP facilitated vertical communication among managers and stakeholders, as it allowed multilevel hierarchical representation of hospital needs, and horizontal communication among staff of the same hospital, as it allowed units' need prioritisation and standardisation, with a scientific multi-criteria approach, without using complex mathematics. Finally, AHP allowed traceability of a complex decision-making process (as budget allocation), this aspect being of paramount importance in public sectors, where managers are called to respond to many different stakeholders about their choices.

More information

Item ID: 43631
DC Identifier: http://oa.upm.es/43631/
OAI Identifier: oai:oa.upm.es:43631
DOI: 10.1504/JIBED.2015.070444
Official URL: https://www.inderscience.com/info/inarticle.php?artid=70444
Deposited by: Memoria Investigacion
Deposited on: 31 Oct 2016 19:44
Last Modified: 10 Jun 2019 12:45
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