Clinical Managers in the context of Brazilian hospitals: profile description and experience report
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2024.225919Keywords:
Clinical managers, Management skills, Management accounting, PerformanceAbstract
This study aimed to analyze the profile and experiences of clinical managers working in Brazilian hospitals, characterizing their role as hybrid professionals and comparing their experiences in public and private healthcare settings. The objective was to understand their clinical and managerial activities, as well as to assess their preparation and development for this role. It is a cross-sectional study with an exploratory character and a qualitative approach, conducted between March 2019 and July 2020 with healthcare professionals occupying management positions. The results show that clinical managers predominantly have academic backgrounds in Nursing and Medicine. In public hospitals, Nursing is the most common background (61.7%), while in private hospitals, Medicine is more prevalent (55.6%). A lato sensu postgraduate degree in Health Management or an MBA is the most frequent qualification among these professionals (52.5%). There is a combination of clinical and managerial responsibilities in the daily routine of clinical managers. In private hospitals, there is a greater focus on managerial activities, whereas in public hospitals, managers are more involved in direct patient care. The study concludes that aspects related to professional identity and the evaluation of the pedagogical projects of undergraduate Nursing and Medical programs can be explored to support the transition of clinical professionals into hybrid roles as clinical managers. This transition should be planned, clear, and well-prepared, enabling effective integration of clinical and managerial tasks, which is essential for the successful implementation of managerial accounting tools.
Downloads
References
Abernethy, M., & Stoelwinder, J. U. (1991). Budget use, task uncertainty, system goal orientation and subunit performance: a test of the ‘fit’ hypothesis in not-for-profit hospitals. Accounting, Organizations and Society, 16 (2), 105-120.
Beaton, D. E., Bombardier, C., Guillemin, F., & Ferraz, M. B. (2000). Guidelines for the process of cross-cultural adaption of self-report measures. Spine, 25 (24) 3186-3191.
Beuren, I. M., Dal Magro, C. B., & Dias, D. R. (2014). Uso de sistemas de controle gerencial no processo decisório em hospitais: Um comparativo entre os gestores responsáveis pela administração e pelo corpo clínico. Revista de Contabilidade E Organizações, 8(20), 65. https://doi.org/10.11606/rco.v8i20.55611
Clausen, C., Cummins, K., & Dionne, K. (2017). Educational interventions to enhance competencies for interprofessional collaboration among nurse and physician managers: An integrative review. Journal of Interprofessional Care, 31(6), 685–695. https://doi.org/10.1080/13561820.2017.1347153
Cordeiro, L., & Soares, C. B. (2019). Revisão de escopo: potencialidades para a síntese de metodologias utilizadas em pesquisa primária qualitativa. BIS. Boletim do Instituto de Saúde, 20 (2), 37-43. https://doi.org/10.52753/bis.2019.v20.34471
Dolatabadi, Z. A., Shali, M., Foodani, M. N., Delkhosh, M., Shahmari, M., & Nasrabadi, A. N. (2023). The Experiences and Lessons Learned by Clinical Nursing Managers During COVID-19 Pandemic in Iran: A Qualitative Content Analysis. Journal of Nursing and Midwifery Sciences, 10(2). https://doi.org/10.5812/jnms-138161.
Duffield, C., Gardner, G., Doubrovsky, A., & Wise, S. (2019). Manager, clinician or both? Nurse managers’ engagement in clinical care activities. Journal of Nursing Management, 27(7), 1538–1545. https://doi.org/10.1111/jonm.12841
Giacomelli, G. (2019). The role of hybrid professionals in the public sector: a review and research synthesis. Public Management Review, 22(11), 1624–1651. https://doi.org/10.1080/14719037.2019.1642952
Gilbert, M.-H., Dextras-Gauthier, J., Fournier, P.-S., Côté, A., Auclair, I., & Knani, M. (2019). Organizational constraints as root causes of role conflict. Journal of Health Organization and Management, 33(2), 204–220. https://doi.org/10.1108/jhom-07-2017-0169
Gonçalves, A. D. O., Gonçalves, R. D. S., Lustosa, P. R. B., & Celestino, E. C. (2010). Da Secretaria de Saúde ao Conselho: análise de relatórios de prestação de contas com base nas características qualitativas da informação contábil. Revista de Contabilidade e Organizações, 4(8). https://doi.org/10.11606/rco.v4i8.34760
Grady, C. M., & Hinings, C. R. (Bob). (2019). Turning the Titanic: physicians as both leaders and managers in healthcare reform. Leadership in Health Services, 32(3), 338–347. https://doi.org/10.1108/lhs-09-2017-0058
Hoekstra, C. J., Ash, J. S., Steckler, N. A., Becton, J. R., Sanders, B. W., Mishra, M., & Gorman, P. N. (2021). Priorities of Hybrid Clinician-Managers: A Qualitative Study of How Managers Balance Clinical Quality Among Competing Responsibilities. Physical Therapy, 101(5). https://doi.org/10.1093/ptj/pzab048
Kaiser, F., Schmid, A., & Schlüchtermann, J. (2020). Physician-leaders and hospital performance revisited. Social Science & Medicine, 249, 112831. https://doi.org/10.1016/j.socscimed.2020.112831
King, N. (2004). Using Templates in the Thematic Analysis of Text. Essential Guide to Qualitative Methods in Organizational Research, 256–270. https://doi.org/10.4135/9781446280119.n21
Kenis, I. (1979). Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review, 54 (4),707-721.
Kippist, L., & Fitzgerald, A. (2009). Organisational professional conflict and hybrid clinician managers: the effects of dual roles in Australian health care organizations. Journal of Health Organization and Management, 23(6), 642–655. https://doi.org/10.1108/14777260911001653
Kurunmäki, L. (2004). A hybrid profession—the acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society, 29(3-4), 327–347. https://doi.org/10.1016/s0361-3682(02)00069-7
Lindaas, N. A., Anthun, K. S., & Magnussen, J. (2023). Budgeting in public hospital trusts: surplus, optimism, and accuracy. Financial Accountability & Management, 39(3), 514-533. https://doi.org/10.1111/faam.12358
Lu, C-T. (2011). Relationships among budgeting control system, budgetary perceptions and performance: A study of public hospitals. African Journal of Business Management, 5 (15), 6261-6270.
Macinati, M. S. (2010) NPM reforms and the perception of budget by hospital clinicians: Lessons from two case‐studies. Financial Accountability and Management, 26 (4), 422-442. https://doi.org/10.1111/j.1468-0408.2010.00509.x
Macinati, M. S.; Rizzo, M. G. (2014) Budget goal commitment, clinical managers’ use of budget information and performance. Health Policy, 117, 228-238.
Macinati, M. S., Bozzi, S., & Rizzo, M. G. (2016). Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy. Health Policy, 120(9), 1017–1028. https://doi.org/10.1016/j.healthpol.2016.08.005
Macinati, M. S., Cantaluppi, G., & Rizzo, M. G. (2016). Medical managers’ managerial self-efficacy and role clarity: How do they bridge the budgetary participation–performance link? Health Services Management Research, 30(1), 47–60. https://doi.org/10.1177/0951484816682398
Macinati, M. S., Rizzo, M. G., & Hoque, Z. (2022). Medical managers’ financial accountability: The effects of feedback on work outcome and managerial performance. Financial Accountability & Management, 38(4), 530-553. https://doi.org/10.1111/faam.12285
Al Momani, M. M. (2018). Exploring characteristics and perceptions of private hospital physician managers regarding their management training needs. Biomedical Research, 29(8). https://doi.org/10.4066/biomedicalresearch.29-17-2055
McGivern, G., Currie, G., Ferlie, E., Ffitzgerald, L., & Waring, J. (2015). Hybrid manager-professionals’ identity work: the maintenance and hybridization of medical professionalism in managerial contexts. Public Administration, 93(2), 412–432. https://doi.org/10.1111/padm.12119
Nzinga, J., McGivern, G., & English, M. (2019). Hybrid clinical-managers in Kenyan hospitals: Navigating between professional, official and practical norms. Journal of Health Organization and Management, 33(2), 173–187. https://doi.org/10.1108/jhom-08-2017-0203
Ocké-Reis, C. O. (2018). Sustentabilidade do SUS e renúncia de arrecadação fiscal em saúde. Ciência & Saúde Coletiva, 23(6), 2035–2042. https://doi.org/10.1590/1413-81232018236.05992018
Pettersen, I. J. (2013). Diverse management practices— a study of clinical managers. Public Money & Management, 33(1), 39–46. https://doi.org/10.1080/09540962.2013.744893
Pihlainen, V., Kivinen, T., & Lammintakanen, J. (2019). Perceptions of future hospital management in Finland. Journal of Health Organization and Management, 33(5), 530–546. https://doi.org/10.1108/jhom-02-2018-0045
Rabkin, S. W., & Frein, M. (2021). Overcoming Obstacles to Develop High-Performance Teams Involving Physician in Health Care Organizations. Healthcare, 9(9), 1136. https://doi.org/10.3390%2Fhealthcare9091136
Santos, E. A. dos, Lopes, I. F., Silva, S. L. H., Monteiro, J. J., & Lunkes, R. J. (2022). Sistemas de Controle Gerencial e Eficácia de Equipe: Os Efeitos Intervenientes do Compartilhamento de Informações e Identificação Organizacional. Advances in Scientific and Applied Accounting, 15(1). https://doi.org/10.14392/asaa.2022150101
Souza, V., Abbas, K., da Silva Faia, V., & 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-e210908. https://doi.org/10.11606/issn.1982-6486.rco.2023.210908
Spehar, I., Frich, J. C., & Kjekshus, L. E. (2015). Professional identity and role transitions in clinical managers. Journal of Health Organization and Management, 29(3), 353–366. https://doi.org/10.1108/jhom-03-2013-0047
Swieringa, R. J.; Moncur, R. H. (1975). Some effects of participative budgeting on managerial behaviour. New York: National Association of Accountants.
Vaz, P. V. C., & Espejo, M. M. dos S. B. (2015). Do texto ao contexto: o uso da contabilidade gerencial pelas pequenas empresas sob a perspectiva teórica de Bakhtin. Revista de Contabilidade e Organizações, 9(24), 31. https://doi.org/10.11606/rco.v9i24.69215
Young, S., Nguyen, P., & Macinati, M. S. (2021). Dynamic interplay between contractual and relational governance: An empirical study in Australian healthcare outsourcing. Australian Journal of Public Administration, 80(2), 261-282. https://doi.org/10.1111/1467-8500.12427
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Gisele Cristina dos Santos, Carlos Alberto Grespan Bonacim, Claudio de Souza Miranda

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The RCO adopts the Free Open Access policy, under the standard Creative Commons agreement (CC BY-NC-ND 4.0). The agreement provides that:
- Submission of text authorizes its publication and implies commitment that the same material is not being submitted to another journal. The original is considered definitive.
- Authors retain the copyright and grant the journal the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution License which allows the sharing of the work with acknowledgment of authorship and initial publication in this journal.
- Authors are authorized to take additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in an institutional repository or as a book chapter), with necessary recognition of authorship and initial publication in this journal.
- Authors are allowed and encouraged to publish and distribute their work online (e.g. in institutional repositories or on their personal page) before or during the editorial process, as this can generate productive changes as well as increase the impact and citation of published work (See The Effect of Free Access).
- The journal does not pay copyright to the authors of the published texts.
- The journal's copyright holder, except those already agreed in the Free Open Access Agreement (CC BY-NC-ND 4.0), is the Accounting Department of the Faculty of Economics, Administration and Accounting of Ribeirão Preto of the University of São Paulo.
No submission or publication fees are charged.
Up to 4 authors per article are accepted. Exceptionally duly justified cases may be reviewed by the Executive Committee of the RCO. Exceptional cases are considered as: multi-institutional projects; manuscripts resulting from the collaboration of research groups; or involving large teams for evidence collection, construction of primary data, and comparative experiments.
It is recommended that the authorship be ordered by contribution of each of the individuals listed as authors, especially in the design and planning of the research project, in obtaining or analyzing and interpreting data, and writing. Authors must declare the actual contributions of each author, filling the letter to the editor, at the beginning of the submission, taking responsibility for the information given.
Authors are allowed to change throughout the evaluation process and prior to the publication of the manuscript. The Authors should indicate the composition and final order of authorship in the document signed by all those involved when accepted for publication. If the composition and authoring order is different than previously reported in the system, all previously listed authors should be in agreement.
In the case of identification of authorship without merit or contribution (ghost, guest or gift authorship), the RCO follows the procedure recommended by COPE.




