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

Vanzanella, Carmela; Fico, Giuseppe; Arredondo Waldmeyer, Maria Teresa; Delfino, Roberto; Viggiani, Vincenzo; Triassi, Maria y 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.

Descripción

Título: Interactive management control via analytic hierarchy process: an empirical study in a public university hospital
Autor/es:
  • Vanzanella, Carmela
  • Fico, Giuseppe
  • Arredondo Waldmeyer, Maria Teresa
  • Delfino, Roberto
  • Viggiani, Vincenzo
  • Triassi, Maria
  • Pecchia, Leandro
Tipo de Documento: Artículo
Título de Revista/Publicación: Journal for International Business and Entrepreneurship Development
Fecha: 2015
Volumen: 8
Materias:
Palabras Clave Informales: 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
Escuela: E.T.S.I. Telecomunicación (UPM)
Departamento: Tecnología Fotónica y Bioingeniería
Licencias Creative Commons: Reconocimiento - Sin obra derivada - No comercial

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Resumen

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.

Más información

ID de Registro: 43631
Identificador DC: http://oa.upm.es/43631/
Identificador OAI: oai:oa.upm.es:43631
URL Oficial: http://www.inderscienceonline.com/doi/pdf/10.1504/JIBED.2015.070444
Depositado por: Memoria Investigacion
Depositado el: 31 Oct 2016 19:44
Ultima Modificación: 31 Oct 2016 19:44
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