Management control and quality indicators in healthcare: a literature review

Abstract

Abstract    

This paper reviews recent literature on management control systems (MCSs) and quality indicators (QIs) in healthcare to assess how they contribute to improving organizational efficiency and patient outcomes. Using a systematic literature review (SLR) approach based on the PRISMA methodology, articles were retrieved from Scopus and Web of Science databases covering the period 2000–2024. A total of 68 peer-reviewed studies were included after applying inclusion and exclusion criteria related to management control, healthcare quality, and performance evaluation. The findings show that traditional control tools (budgeting, variance analysis, financial dashboards) remain dominant but are increasingly complemented by modern approaches such as the Balanced Scorecard, performance dashboards, and benchmarking practices. The literature highlights three recurrent quality indicators: waiting times, readmission rates, and patient satisfaction, which represent both quantitative and qualitative dimensions of performance. However, the review also reveals major challenges in implementing MCSs, including high costs, technical complexity, and staff resistance. The main conclusion is that integrating financial and non-financial metrics through comprehensive control systems strengthens healthcare quality and organizational performance, but future research must address contextual barriers in developing countries to ensure broader applicability.

Keywords: Management control, healthcare quality, Balanced Scorecard, patient satisfaction, Key Performance Indicators.