Assimetria informacional no processo orçamentário hospitalar: reflexos dos problemas de agência sobre a eficiência técnica e a qualidade dos serviços prestados

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2023.210908

Palavras-chave:

Assimetria informacional, Processo orçamentário, Eficiência técnica, Qualidade, Hospital

Resumo

O estudo aborda a dicotomia entre eficiência técnica e qualidade na prestação de serviços hospitalares, inserindo a assimetria informacional no processo orçamentário como um elemento interativo dessa relação para explicar o comportamento de ambas medidas de desempenho. Assim, o objetivo é analisar os efeitos que as assimetrias informacionais no processo orçamentário exercem sobre a eficiência técnica e a qualidade dos serviços realizados em hospitais financiados por recursos públicos. A estratégia de pesquisa abordada foi o estudo de casos múltiplos, sendo investigados dois hospitais da região sul do Brasil: um público e um privado sem fins lucrativos. Foram aplicadas três técnicas para a coleta dos dados: observação direta, entrevistas semiestruturadas e análise documental. Quanto à análise dos dados obtidos, foi aplicada a técnica de análise de conteúdo por temática eixo. Os resultados da pesquisa indicam que a assimetria informacional no processo orçamentário, entre o Estado e os hospitais, respectivamente principal e agentes, quando relacionada com a etapa de planejamento orçamentário, resulta em efeitos prejudiciais para a eficiência técnica e benéficos para a qualidade, porém, quando relacionada com a ausência de alinhamento financeiro na etapa de execução orçamentária, resulta em efeitos contrários, favoráveis para a eficiência técnica e nocivos para a qualidade. As conclusões do estudo contribuem com as discussões existentes acerca da dicotomia entre eficiência técnica e qualidade em serviços no contexto hospitalar, analisando esse fenômeno por meio dos reflexos que a assimetria informacional no processo orçamentário exerce sobre ambas medidas de desempenho.

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2023-12-31

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Souza, V., Abbas, K., Faia, V. da S., & Ferreira, M. M. (2023). Assimetria informacional no processo orçamentário hospitalar: reflexos dos problemas de agência sobre a eficiência técnica e a qualidade dos serviços prestados. Revista De Contabilidade E Organizações, 17, e210908. https://doi.org/10.11606/issn.1982-6486.rco.2023.210908