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INHOUDSOPGAVE SAMENVATTING ..............................................................................................................................................................................1 1 INLEIDING ...................................................................................................................................................................................3 1.1 AANLEIDING EN ACHTERGROND............................................................................................................................................................................................3 1.2 VERLOSKUNDIGE STADSPRAKTIJK GRONINGEN ...................................................................................................................................................................3 1.3 DOELSTELLING........................................................................................................................................................................................................................4 1.4 MARKTWERKING ....................................................................................................................................................................................................................4 1.5 ONTWIKKELINGEN VERLOSKUNDIGE SECTOR .................................................................................................................5 1.6 LEESWIJZER .............................................................................................................................................................................................................................7 2 METHODOLOGIE...........................................................................................................................................................................9 2.1 VRAAGSTELLING .....................................................................................................................................................................................................................9 2.2 METHODE .............................................................................................................................................................................................................................10 2.3 WETENSCHAPPELIJKE RELEVANTIE .......................................................................................................................................................................................11 3 WAT IS DE FUNCTIE VAN INFORMATIESYSTEMEN VOOR HET AANSTUREN EN BEHEERSEN VAN ORGANISATIES VANUIT EEN MANAGEMENT ACCOUNTING OOGPUNT?.................................................................... 13 3.1 MANAGEMENT ACCOUNTING.............................................................................................................................................................................................13 3.2 MANAGEMENT CONTROL ...................................................................................................................................................................................................14 3.3 KENMERKEN NON-PROFITORGANISATIES ...........................................................................................................................................................................15 3.4 MANAGEMENTINFORMATIESYSTEEM.................................................................................................................................................................................16 3.5 BUDGETTERING .....................................................................................................................................................................................................................17 3.6 MANAGEMENTINFORMATIESYSTEEM VSP.........................................................................................................................................................................18 4 WAT ZIJN DE GEVOLGEN VAN DE TOEPASSING VAN DE CONTINGENTIETHEORIE OP HET ONTWERP EN GEBRUIK VAN MANAGEMENT ACCOUNTING EN CONTROL SYSTEMEN? ................................................................... 21 4.1 CONTINGENTIETHEORIE .......................................................................................................................................................................................................21 4.2 KRITIEK OP CONTINGENTIETHEORIE.....................................................................................................................................................................................22 4.3 ONTWIKKELING VAN DE CONTINGENTIETHEORIE ..............................................................................................................................................................22 4.4 CONTINGENTIEMODEL.........................................................................................................................................................................................................23 5 WAT IS DE INVLOED VAN INTERNE FACTOREN OP HET ONTWERP EN GEBRUIK VAN MANAGEMENT ACCOUNTING EN CONTROL SYSTEMEN? .............................................................................................................................. 25 5.1 OMVANG ..............................................................................................................................................................................................................................25 5.2 TECHNOLOGIE ......................................................................................................................................................................................................................25 5.3 ORGANISATIESTRUCTUUR....................................................................................................................................................................................................26
5.4 STRATEGIE.............................................................................................................................................................................................................................27 6 WAT IS DE INVLOED VAN EXTERNE FACTOREN OP HET ONTWERP EN GEBRUIK VAN MANAGEMENT ACCOUNTING EN CONTROL SYSTEMEN? .............................................................................................................................. 29 6.1 OMGEVING ...........................................................................................................................................................................................................................29 6.2 NATIONALE CULTUUR ..........................................................................................................................................................................................................30 7 RESULTATEN................................................................................................................................................................................ 31 7.1 INTERVIEWS...........................................................................................................................................................................................................................31 7.2 RESULTATEN..........................................................................................................................................................................................................................31 7.2.1 Organisatiestructuur en omvang...............................................................................................................................................................31 7.2.2 Strategie en beleid..........................................................................................................................................................................................32 7.2.3 Omgeving..........................................................................................................................................................................................................33 7.2.4 Managementinformatie ...............................................................................................................................................................................34 7.2.5 Ontwikkelingen verloskundige sector .....................................................................................................................................................35 8 DISCUSSIE EN CONCLUSIE ....................................................................................................................................................... 39 8.1 DISCUSSIE..............................................................................................................................................................................................................................39 8.2 AANBEVELINGEN...................................................................................................................................................................................................................41 8.3 CONCLUSIE ...........................................................................................................................................................................................................................43 REFERENTIES ................................................................................................................................................................................ 45 BIJLAGE 1 HET INTERVIEWSCHEMA ......................................................................................................................................... 49 BIJLAGE 2 HET MANAGEMENTKOMPASSYSTEEM ............................................................................................................. 51 BIJLAGE 3 PDCA CYCLUS ............................................................................................................................................................. 52
Page 3 and 4: Managementinformatie in verloskundi
Page 5: Voorwoord “Aan alles komt een ein
Page 12 and 13: 1 Inleiding 1.1 Aanleiding en achte
Page 14 and 15: gebied waar speciaal aandacht aan g
Page 16: nu speelt binnen het management van
Page 19 and 20: 10 geen universeel accounting syste
Page 22 and 23: 3 Wat is de functie van informaties
Page 24 and 25: Figuur 1: Organisatie management co
Page 26 and 27: esluitvorming (Mia & Chenhall, 1994
Page 28: eleid op. Dit jaar is er voor het e
Page 31 and 32: 22 Contingentie variabelen Strategi
Page 34 and 35: 5 Wat is de invloed van interne fac
Page 36 and 37: gedecentraliseerd (Gordon & Miller,
Page 38 and 39: 6 Wat is de invloed van externe fac
Page 40 and 41: 7 Resultaten In deze deelvraag word
Page 42 and 43: outinetaken (grotendeels routine, m
Page 44 and 45: Elke medewerker binnen de VSP werkt
Page 46 and 47: “Je kunt niet onder samenwerking
Page 48 and 49: 8 Discussie en conclusie 8.1 Discus
Page 50 and 51: Om enige invloed te kunnen uitoefen
Page 52: De doelstelling van dit systeem is
Page 55 and 56: 46 Enden, van der, C., ´Budgetteri
Page 57 and 58:
48 Visser, G.H.A. & Steegers, E.A.P
Page 59 and 60:
50 En wat zou er volgens u anders o
Page 61:
52 Bijlage 3 PDCA cyclus
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