International Journal of Accounting, Auditing and Taxation

International Journal of Accounting, Auditing and Taxation ISSN 2143-5572 Vol. 3 (3), pp. 330-334, March, 2016.  © International Scholars Journals

Full Length Research Paper

Implementation of new modes and mechanisms of governance under Tunisia health reforms

Kalonzo M. O* and Mwai Richard Maathai

Laboratory CODECI, Faculty of Economics and Management of Sfax, University of Sfax, Street of Airport, Km 4.5, LP

1088, Sfax 3018, Tunisia.

*Corresponding author. E-mail: kalonzo55@gmail.com

Accepted 16 January, 2016

Abstract

The objective of this paper is to understand the implementation of new modes and mechanisms of governance under Tunisia health reforms. Data were collected from a survey among a national sample of board members (N = 30). The analysis integrates findings from both the qualitative and quantitative data related to modes and mechanisms of governance. The results indicate a transition of the functions given to the hospital board from a model with professional and autonomous boards towards two different functions. They are a mixture between the tasks of a formal decision body and the behaviour of a body to secure the interests of different stakeholders. The findings suggest also that the board of directors in hospitals must act in a context of uncertainty and ambiguity. Political (contractual incentives and control systems) and cultural requirements and trusting relationships are beneficial to improve the current practices.

Key words: Governance, governance modes, hospital governance, Tunisia.

*Corresponding author. E-mail: kalonzo55@gmail.com.