Title: A multidimensional analysis of corporate governance and hospitality environment in the private Brazilian hospital sector

Authors: Cristiane Garrido Schwack; Sonia Francisca De Paula Monken; Lara Jansiski Motta; César Augusto Biancolino

Addresses: Universidade Nove de Julho, Rua Vergueiro, 235/249, Liberdade, 01504-001, São Paulo, Brazil; Universidade Anhembi Morumbi, R. Casa do Ator, 275, Vila Olímpia, 04546-001, São Paulo, Brazil ' Universidade Nove de Julho, Rua Vergueiro, 235/249, Liberdade, 01504-001, São Paulo, Brazil; Universidade Anhembi Morumbi, R. Casa do Ator, 275, Vila Olímpia, 04546-001, São Paulo, Brazil ' Universidade Nove de Julho, Rua Vergueiro, 235/249, Liberdade, 01504-001, São Paulo, Brazil; Universidade Anhembi Morumbi, R. Casa do Ator, 275, Vila Olímpia, 04546-001, São Paulo, Brazil ' Universidade Nove de Julho, Rua Vergueiro, 235/249, Liberdade, 01504-001, São Paulo, Brazil; Universidade Anhembi Morumbi, R. Casa do Ator, 275, Vila Olímpia, 04546-001, São Paulo, Brazil

Abstract: This study evaluated the corporate governance practices of hospitals affiliated with the National Association of Private Hospitals (NAPH). This was a quantitative study of descriptive nature, which utilised the ex post facto research strategy and employed the multidimensional scaling technique of accounting data, hospitality environment and corporate governance practices gathered from the hospital websites. It was found that hospitals that showed more adherence to corporate governance practices presented the best financial indicators and outlook. Thus, the result showed a positive application of corporate governance practices.

Keywords: hospitality; services competitiveness; multidimensional analysis; corporate governance; hospital governance; Brazilian hospital; hospital sector; financial indicators; multidimensional scaling; health management; internal control; finance strategy.

DOI: 10.1504/IJAUDIT.2018.100200

International Journal of Auditing Technology, 2018 Vol.4 No.1, pp.66 - 86

Received: 02 Feb 2019
Accepted: 05 Mar 2019
Published online: 17 Jun 2019 *

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