期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：3
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The goal of this paper is to present a conceptual framework for a performance measurement system (PMS) in Jordanian private hospitals. The performance measurement system is the essential engine used by organizations to determine success, determine whether the hospitals meet the needs of their customers, and realize its processes. The stakeholder theory is used to determine the role of the performance measurement system based on the extent to which managers use the five dimensions; namely financial, efficiency, effectiveness, flexibility, and sustainability. This paper suggested that the proposed framework be examined using advanced statistical analysis methods in order to discover the contingency factors that affect the PMS and provide the results to higher management in order to provide information and support evidence-based strategic decision-making in hospitals.
