Accounting logic and new professional in healthcare: a case study

The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.

Presença das 500 Maiores e melhores empresas portuguesas nas redes sociais

Este artigo pretende estudar a presença das empresas Portuguesas nas redes sociais mais conhecidas (Facebook, Twitter, YouTube, Pinterest, Instagram e Google+). Para atingir esse objetivo recorreu-se a uma base de dados das “500 Melhores e Maiores” empresas Portuguesas com o objetivo de analisar a sua presença naquelas redes sociais. Para além disso, procurou-se compreender qual o grau de dinamismo e interatividade que as redes sociais mantêm com os consumidores em geral. Os resultados mostram que a maioria das empresas Portuguesas possui um website e que a sua participação nas redes sociais, em especial no Facebook, Twitter e YouTube, está ligeiramente correlacionada com a posse de um website. Quanto ao dinamismo evidenciado pelas empresas nas redes sociais muitas delas estão ativas, mas sem procurarem envolver o consumidor através de atividades de marketing digital.