USABILITY OF MANAGEMENT ACCOUNTING FOR THE FINANCIAL PERFORMANCE OF HEALTHCARE PROVIDERS (2020–2024)

Abstract

This paper investigates the relationship between management accounting usability and the financial performance of Brazilian health plan operators from 2020 to 2024. It is based on the assumption that the effective use of managerial information — rather than its mere availability — is a critical factor for improving financial performance in a highly regulated sector under increasing cost pressure. The methodology employs panel data, combining financial indicators from accounting statements with managerial variables obtained through structured meetings with executive boards, aiming to identify predictive indicators. Econometric results reveal a positive and statistically significant association between management accounting usability and profitability and operational efficiency measures. Graphical analysis highlights performance differences over time and across operators. The study contributes to the literature by integrating qualitative managerial variables into quantitative models and provides practical insights for managers and policymakers in the supplementary health sector.