Impact of the nature of ownership and quality level on the technical efficiency of hospitals

Authors

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2024.217595

Keywords:

Technical efficiency, General hospitals, Nature of ownership, Quality, Accreditation

Abstract

The objective of the study is to analyze the impact of the nature of ownership and the level of quality on the technical efficiency of hospitals that provide services to the Unified Health System in São Paulo. The data collected refer to a sample composed of 362 public, private and philanthropic hospitals, from October 2018 to September 2019, obtained through the Hospital Information System of the Unified Health System (SIH-SUS) made available by the Ministry of Health. Regarding data treatment and analysis, the Data Envelopment Analysis (DEA) model was used to identify efficiency scores, in addition to descriptive statistics and Kruskal-Wallis and Mann-Whitney U tests to identify relationships with the nature of ownership, from Theory of Property Rights approach and with quality, respectively. The results shows that there is no statistically significant difference between the efficiency of public, private and philanthropic hospitals, and there is no relationship between quality and efficiency when analyzed from the perspective of hospital accreditation. When analyzing the three variables simultaneously (nature of ownership, quality and efficiency), we found that among the accredited hospitals, most are public and have the highest efficiency scores, unlike private and philanthropic hospitals, in addition to being a minority in the group of accredited, had the lowest efficiency scores, demonstrating a negative relationship between these two variables.

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Published

2024-12-31

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Missunaga, D. H., Abbas, K., & Bonacim, C. A. G. (2024). Impact of the nature of ownership and quality level on the technical efficiency of hospitals. Revista De Contabilidade E Organizações, 18, e217595. https://doi.org/10.11606/issn.1982-6486.rco.2024.217595