| Abstract [eng] |
Health care facilities play an important role in society, but their activities often face challenges of transparency, accountability and effective governance. Although the sector has various approaches to performance measurement and internal control, these are often lacking in practice coherence and systematic and consistent application. This thesis has sought to explore this further; how performance measurement and internal control systems interact and how they influence each other, the quality of an institution‘s performance and decision-making. The object of the study was one of the Lithuanian primary health care institutions representing public sector, whose activities are based on social value creation rather than profit making for the population. The aim of the study is to provide a comprehensive analysis of the performance measurement and internal theoretical and practical aspects of the interaction between the assessment of internal control and the evaluation of internal control, to develop a conceptual model of their integration and empirically justify its implications for the efficiency of health facility management and service to improve the quality of healthcare services. Objectives of the study: 1. to reveal the relevance of organizational performance measurement and the role of internal control, to highlight the interrelationship between them; 2. to analyze the principles of performance appraisal and internal control in healthcare institutions and to develop a conceptual framework for the evaluation of performance of health care institutions and internal a conceptual model of the interaction between health care organizations and internal control systems; 3. to develop a framework for the interaction between performance assessment and internal control systems in health care institutions a methodology for examining the interaction between internal control and internal control systems; 4. to assess the performance of the PSPC in terms of financial, user, process and staff learning and to assess the performance of the following indicators in terms of performance indicators from a health, consumer and consumer/professional perspective, including internal control aspects, and to provide proposals for a more effective, continuous improvement-oriented approach to PSPC performance assessing the performance of the PSPC. |
