ความเชื่อมโยงระหว่างความไม่แน่นอนในงาน การมีส่วนร่วม การใช้ตัวชี้วัดผลการดำเนินงานและผลการดำเนินงานของผู้บริหาร ในโรงพยาบาลรัฐในภาคใต้ของประเทศไทย

Abstract

The present study is aimed to examining the relationships between (1) task uncertainty and the use of financial and non-financial measures (2) participation in the design and development in performance measurement system and, (3) the use of financial and non-financial measures and managerial performance. Data were collected from middle management (departmental managers) of public hospitals located in Southern Thailand. Mailed-questionnaire packages were sent to 770 managers. Only 340 were returned (response rate 44.16%). Data were analyzed using Structural Equation Modeling. The results indicate that task uncertainty is positively related to the use of non-financial measures in patient perspective. Also, participation in the design and development in performance measurement system is positively associated with the use of financial and non-financial in four perspectives of BSC. In addition, the use of financial measures and non-financial measures only in patient and learning and growth perspectives is positively related to managerial performance. As a result, when middle managers in public hospitals face greater task uncertainty, they should make a greater use of patient-related performance measures. Moreover, top management in public hospitals should allow middle managers to participate in the design and development in performance measurement system. The middle managers then acceptance and perceive that they are being part of the organization, resulting in increased use of performance measures. As middle managers make a greater use of financial and non-financial in patient and learning and growth perspectives, they are likely to gain more feedback and understanding about the situation. They are able to make more appropriate decision, leading to enhanced managerial performance.