Uso de artefatos de contabilidade gerencial: comparativo entre os hospitais acreditados no Brasil com os não acreditados da cidade de Manaus (AM)

Abstract

Artifacts accounting tools are used to track the performance of an organization. These instruments are generally handled in the controller's sector, which assists managers in making decisions. The hospital is an accredited hospital accreditation aimed at improving quality in healthcare. But we do not know whether there are differences in the use of management accounting articles in accredited hospitals and non- accredited entities. Trying to answer the research problem , the research has as a general objective: To evaluate the management accounting articles in accredited hospitals in Brazil and not accredited in Manaus (AM). And how specific objectives: 1. Identify which artifacts are used in management accounting accredited hospitals in Brazil and in hospitals not accredited in Manaus (AM). 2. Compare the use of artifacts of managerial accounting in hospitals with accredited hospitals not accredited with the city of Manaus (AM). 3. Point if there is difference between the use of management accounting articles in accredited hospitals in Brazil with non-accredited hospitals of the city of Manaus (AM). This study is a descriptive, quantitative research, conducted through survey (survey). The statistical method used in the research was descriptive statistics and chi - square test. Regarding artifacts managerial accounting, the research used as a sample for data collection, the artifacts found in the study "Research in management accounting based on the future held in Brazil" (BEUREN; ERFURTH, 2010). The research population is 17 hospitals, 12 accredited and 5 nonaccredited. Relevant differences were found in the following articles: Balanced Scorecard (0.0147), activity-based costing (0.0476), Standard costing (0.0476), JIT (0.01968) and decentralization (0.03577). The research states that among the five artifacts cited , only the Balanced Scorecard that hospitals accredited by JCI/ CBA showed a significant, totally opposite to the result presented by entities not accredited in Manaus (AM) difference. Finally, the research concludes that there is a difference in the use of artifacts of accounts between hospital accredited and non accredited entities, emphasizing the artifact "Balanced Scorecard (BSC)".