破坏性影响下的管理会计和控制、供应链弹性和医疗保健绩效

Edward Nartey
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引用次数: 0

摘要

随着全球破坏性事件的增加,构建供应链(SC)弹性已成为许多组织的优先事项。虽然管理会计和控制(MAC)系统在供应链管理(SCM)决策中起着支持性作用,但对服务组织中弹性决策的贡献知之甚少。本研究的目的是研究MCS对医疗保健供应链主动应变能力和被动应变能力的影响对绩效的影响。设计/方法/方法本研究通过结构方程模型对127名公共卫生管理人员进行调查。使用3.3.3版本的偏最小二乘法。结果发现,整合维度对健康供应链的主动应变和被动应变均有显著的正向影响,进而影响健康供应链的质量、交付速度和成本效益,而整合维度对被动应变的影响不显著,对主动应变的影响显著。本研究仅使用一个国家的经验数据,考察了MAC系统维度以及主动和被动弹性对卫生SCs运营绩效的绩效影响。因此,将调查结果推广到包括其他司法管辖区可能是不可能的。公共卫生机构的医疗保健管理人员应该接受四个MAC维度(反应性弹性中的综合维度除外),以支持SC弹性决策中的信息生成。也许,这是第一个提供初步的经验证据,证明在新兴经济背景下,主动和被动弹性和MAC维度在广泛范围、及时性、整合和聚合方面对中断下健康供应链运营绩效的互动影响。
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Management accounting and control, supply chain resilience and healthcare performance under disruptive impact
Purpose Building supply chain (SC) resilience has become a priority for many organizations, following a global increase in disruptive events. While management accounting and control (MAC) systems play a supportive role in supply chain management (SCM) decisions, little is known about the contributions offered to resilience decisions in service organizations. The purpose of this study is to examine the performance implications of MCS's impact on proactive and reactive resilience of healthcare supply chains. Design/methodology/approach This study conducted a survey of 127 public health managers via structural equation modeling. The partial least squares version 3.3.3 was used. Findings The results show a statistically positive impact of MAC dimensions on proactive and reactive resilience, which in turn impacts the quality, delivery speed and cost effectiveness of the health SC. However, the integration dimension had an insignificant effect on reactive resilience but a positive effect on proactive resilience. Research limitations/implications This study examined the performance implications of MAC system dimensions and proactive and reactive resilience on operational performance in health SCs, using empirical data from only one country. Thus, generalizing the findings to include other jurisdictions may be impossible. Practical implications Healthcare managers in public health facilities should embrace the four MAC dimensions (except the integrated dimension in reactive resilience) to support information generation in SC resilience decisions. Originality/value Perhaps, the first to provide preliminary empirical evidence on the interactive effect of proactive and reactive resilience and MAC dimensions in terms of broad scope, timeliness, integration and aggregation on health SC operational performance under disruption, in the context of an emerging economy.
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来源期刊
CiteScore
7.90
自引率
9.70%
发文量
87
期刊介绍: ■Organisational design and methods ■Performance management ■Performance measurement tools and techniques ■Process analysis, engineering and re-engineering ■Quality and business excellence management Articles can address these topics theoretically or empirically through either a descriptive or critical approach. The co-Editors support articles that significantly bring new knowledge to the area both for academics and practitioners. The material for publication in IJPPM should be written in a manner which makes it accessible to its entire wide-ranging readership. Submissions of highly technical or mathematically-oriented papers are discouraged.
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