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: email@example.com
Accepted 16 January, 2016
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.
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