Artículos en revistas:
Interactive management control via analytic hierarchy process: an empirical study in a public university hospital
Año:2015
Áreas de investigación
- Ciencias naturales y ciencias de la salud,
- Tecnología electrónica y de las comunicaciones
Datos
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Descripción
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| 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 Interactive management control via analytic hierarchy process 145 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. Keywords: AHP; analytic hierarchy process; multi-criteria decision analysis; interactive budgeting; management control; accounts management. | |
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Internacional
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Si |
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JCR del ISI
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Si |
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Título de la revista
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J. International Business and Entrepreneurship Development |
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ISSN
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1549-9324 |
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Factor de impacto JCR
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0 |
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Información de impacto
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Volumen
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8 |
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DOI
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10.1504/JIBED.2015.070444 |
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Número de revista
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2 |
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Desde la página
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144 |
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Hasta la página
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158 |
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Mes
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SIN MES |
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Ranking
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Participantes
- Autor: Carmela Vanzanella Italian Council of National Researches (CNR)
- Autor: Maria Teresa Arredondo Waldmeyer UPM
- Autor: Giuseppe Fico UPM
- Autor: Roberto Delfino AziendaOspedaliera Universitaria Policlinico Federico II of Naples
- Autor: Vincenzo Viggiani Azienda Ospedaliera Universitaria Policlinico Federico II of Naples
- Autor: Maria Triassi Azienda Ospedaliera Universitaria Policlinico Federico II of Naples
- Autor: Leandro Pecchia School of Engineering, University of Warwick
Grupos de investigación, Departamentos, Centros e Institutos de I+D+i relacionados
- Creador: Centro o Instituto I+D+i: Centro de tecnología Biomédica CTB
- Departamento: Tecnología Fotónica y Bioingeniería