Data Gathering and Using in Decision Making Process Wulan I R Sari
Mulawarman University Department of Accounting, Faculty of Economics and Business, Samarinda, Indonesia e-mail: wulan.sari[at]feb.unmul.ac.id
Abstract
Ideally, performance measurement data should support decision-making processes. However, it is a challenge for organizations because there are existing factors that have an impact on organizational decision-making processes, such as the type of data, expertise of staff and the public hospital-s commitment to the priority of programs. In terms of learning, data collecting on performance measurement data, such as financial statement, performance reporting on budget and performance on coverage of health services, and patient complaints are important. Therefore, the objective of this study is to investigate data collection processes influence the use or lack of use of data in decision-making. A qualitative approach is used to explore data collecting and use or lack of use of data in decision-making. Results show relationship between competent staff and influencing organizational routines in data gathering and use in the decision-making process. Having staff with appropriate skills and competencies is one of the key factors in ensuring that routines and learning become established in an organization. In contrast, there is a lack of staff competence and skill, which impacts on performance data use in financial statements and performance reporting on budget and coverage of health services. To sum up, organizations need qualified staff to do the right things and to follow the organization-s mission and strategy. This is because organizational learning is not a sudden process but requires the intentional use of different strategies to set it in motion. It requires consistency and learning across the organization.
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