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

Year 2017, Volume: 46 Issue: 1, 19 - 33, 01.05.2017

Songül Çınaroğlu

Abstract

Performans değerlendirme değerlendiricinin gözünde şekillenen bir konudur. Örgütlerin performans

değerlendirmelerinde geleneksel olarak finansal performans ölçümünün ön plana çıktığı görülmekte

olup modern performans ölçüm yaklaşımları algısal değerlendirmelere de aynı derecede önem

vermektedir. Literatürde finansal performans ölçütleri ile algılara dayanan kalite, imaj ve itibar

performans ölçütleri arasındaki ilişkiler sorgulanmaya devam edilmektedir. Hastaneleri esas alan bu

çalışmada, yönetici değerlendirmelerine göre kalite, imaj-itibar, maliyet ve finansal performans

arasındaki ilişkileri incelemek amacıyla doğrulayıcı faktör analizi uygulanmıştır. Elde edilen

bulgular kalite (β=0.88, p<0.05) ile finansal (β=0.88, p<0.05) performansın hastanelerde performansı

açıklamada ön plana çıkan değişkenler olduklarını göstermiş olup imaj-itibar kavramlarının ve

maliyet performansının genel performansı belirleyici bir özelliğinin olmadığı görülmüştür. Bu

sonuçlar etkili bir kalite yönetim politikası ve finansal açıdan sağlamlığın hastaneler için performansı

belirleyen temel unsurlar olduklarını vurgulamaktadır.

Keywords

Performans Yönetimi, İmaj, İtibar, Maliyet Performansı, Finansal Performans, Hastane, Doğrulayıcı Faktör Analizi

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

Abstract

Performance evaluation is an issue that shaped in the eyes of the beholder. Traditionally financial

performance measurement is forefront in performance measurement but modern performance

measurement approaches give equal importance to perceptional assessments. The relationship

between quality, image and reputation perceptions continue to questioning in the literature which. In

this study which is based on hospitals, confirmatory factor analysis was performed for understanding

the relationship between the quality, image-reputation, cost and financial performance indicators

according 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 seen

that 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 main

drivers of hospital performance.

Keywords

Performance Management, Image, Reputation, Cost Performance, Financial Performance, Hospital, Confirmatory Factor Analysis

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