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Developing a management control system for a Dutch hospital – a design science approach

Jager, M. de (2016) Developing a management control system for a Dutch hospital – a design science approach.

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Abstract:The research concerns how to (re)design the management control system for a Dutch hospital. This research is performed by the request of the ZGT, which is a hospital in the Netherlands that faces the challenges of a changing environment. Therefore, they want to transform their organisation into a network organisation. As a consequence, they want to redesign their management control system. The research goal is to obtain knowledge about management control systems and to advise the ZGT how to (re)design their management control system. A combination of the frameworks of Malmi and Brown (2008) and Anthony et al. (2014) is used to develop the management control system. The research starts by investigating the environment of the ZGT. Next, the control structure, which exists of responsibility centres and a transfer pricing system, is developed. Finally, the different phrases of the management control process are developed.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
Link to this item:https://purl.utwente.nl/essays/70650
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