摘要：The goal of this study is to empirically analyze the impact of the authority structure and the characteristics of accounting information system on the decisions of physicians` in hospitals. Therefore, a descriptive research was carried out with quantitative approach through survey of physicians in four hospitals established in Santa Catarina, with a questionnaire drawn from research of Abernethy and Vagnoni (2004), performed in public hospitals in Italy. The collected data were processed by using the software SPSS 13.0 to test the hypotheses, applying descriptive statistics and Pearson`s correlations. The results show, in addition to descriptive statistics, correlations between variables proposed in the assumptions on which this study is based, with an emphasis on formal and informal physicians` authority, characteristics of information, use of information systems for management decisions and control decisions, and cost awareness of the physicians surveyed. It was concluded that there are different relationships between variables in large and small hospitals, both with regard to the formal authority and informal authority, as well as in the use of information for control decisions and management decisions with cost awareness.
关键词：Authority Structure;Accounting information system;Physicians’ decisions;Hospitals;Estructura de autoridad;Sistema de información contable;Las decisiones médicas;Hospitales;Estrutura de autoridade;Sistema de informação contábil;Decisões de médicos;Hospitais
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