İmaj-İtibar ile Finansal ve Kalite Performansı Arasındaki İlişkiler: Hastaneler Üzerine Bir Uygulama

Performans değerlendirme değerlendiricinin gözünde şekillenen bir konudur. Örgütlerin performansdeğerlendirmelerinde geleneksel olarak finansal performans ölçümünün ön plana çıktığı görülmekteolup modern performans ölçüm yaklaşımları algısal değerlendirmelere de aynı derecede önemvermektedir. Literatürde finansal performans ölçütleri ile algılara dayanan kalite, imaj ve itibarperformans ölçütleri arasındaki ilişkiler sorgulanmaya devam edilmektedir. Hastaneleri esas alan buçalışmada, yönetici değerlendirmelerine göre kalite, imaj-itibar, maliyet ve finansal performansarasındaki ilişkileri incelemek amacıyla doğrulayıcı faktör analizi uygulanmıştır. Elde edilenbulgular kalite (β=0.88, p<0.05) ile finansal (β=0.88, p<0.05) performansın hastanelerde performansıaçıklamada ön plana çıkan değişkenler olduklarını göstermiş olup imaj-itibar kavramlarının vemaliyet performansının genel performansı belirleyici bir özelliğinin olmadığı görülmüştür. Busonuçlar etkili bir kalite yönetim politikası ve finansal açıdan sağlamlığın hastaneler için performansıbelirleyen temel unsurlar olduklarını vurgulamaktadır.

The Relationship between Image-Reputation, Financial and Quality Performance: An Application on Hospitals

Performance evaluation is an issue that shaped in the eyes of the beholder. Traditionally financialperformance measurement is forefront in performance measurement but modern performancemeasurement approaches give equal importance to perceptional assessments. The relationshipbetween quality, image and reputation perceptions continue to questioning in the literature which. Inthis study which is based on hospitals, confirmatory factor analysis was performed for understandingthe relationship between the quality, image-reputation, cost and financial performance indicatorsaccording to managers assessments. Findings show that quality (β=0.88, p<0.05) and financial(β=0.88, p<0.05) performance are prominent indicators of hospital performance. Moreover, it is seenthat image and reputation and cost performance are not determinator factors of general performance.These results highlight that effective quality management policy and financial stability are the maindrivers of hospital performance.

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