Distinct dimensions of quality vary in importance depending on the context in which quality assurance effort takes place. Working through the process of quality assurance and continuous quality improvement may create an environment for transforming the health services and achieving positive health outcome goals. Substantial improvements have been observed in the coverage and access to health service delivery in Ethiopia. However, the quality of care has been lagging behind. The purpose of this study was to develop guidelines for care to enhance quality health services at Gindabarat District, Oromia Regional State, Ethiopia. The study followed a mixed method approach. The participants were purposively included in the study based on their availability, from a total of 7 government health facilities from the Gindabarat District. Self-administered questionnaires and interviews were used to collect data from samples of 127 health care workers and 29 health facilities managers, respectively. Collected data were analysed using SPSS Version 24 and ATLAS TI 8 respectively. The results revealed barriers towards quality health services delivery which were lack of equipment and supplies (inadequacy of blocks, materials, medical equipment; lack of sustainable supplies of drugs); inadequate human resources (low retention of skilled staff; absence of focal person assigned for quality improvement; shortages of health workers); absence of standard operating procedures (protocols, guidelines and manuals); and dissatisfaction of health care providers with services provided at the District. Based on the results, guidelines were developed to enhance quality health care delivery. The reccommendations were aimed at improvement approaches at all levels of health service delivery. / Health Studies / D.Litt. et Phil. (Health Studies)

This cumulative dissertation consists of four papers that investigate retailer switching and identify potential and threat of cross-channel retail services (CCRS) for retail businesses. The first, conceptual paper compares different theories and models of retail quality. It derives the concept of retailer aspects as a framework to measure retailer quality and further discusses how CCRS can serve as a tool to enhance those retailer aspects. The second paper discusses results from a consumer panel survey and quantifies the influence of satisfaction with retailer aspects on retailer switching during webrooming behavior. The findings of this second paper present the two retailer aspects assurance of delivery and competitive product pricing as key determinants for retailer switching. The third paper defines CCRS and outlines a conceptual classification scheme for CCRS assessments – the CCRS Pentagon. The fourth paper quantifies the impact of CCRS adoption and retailer aspect preferences on CCRS-induced retailer switching based on a second consumer panel survey. Results from this second study affirm the existence of CCRS-induced retailer switching. The paper concludes that CCRS can serve as a retailer’s lock-in mechanism, but that the availability of CCRS in retail environments also threatens retail businesses. In sum, the dissertation provides academic contributions and suggestions for further academic research as well as practical implications and management tools for application in retail businesses.:I. Introduction II. Enhancing Multi-Channel Retail Quality through Cross-Channel Services III. What Drives Competitive Webrooming? The Roles of Channel and Retailer Aspects IV. Cross-Channel Retail Services: A Service Classification Along The Retail Function V. Service-induced Retailer Switching – Power of Cross-Channel Retail Services VI. Conclusion Appendix A: Estimated parameters in baseline-category logit model Appendix B: Conditional marginal effects and conditional probability Appendix C: T-Tests for retailer aspects per service example

Cette thèse a pour but de documenter la réorganisation des services effectuée au programme Enfants et adolescents (PEA) du Centre de réadaptation Estrie, Sherbrooke. Une démarche de recherche-action participative (RAP) est utilisée afin de collaborer au développement, à l’implantation et à l’évaluation d’un nouveau modèle de services visant à accroître l’accessibilité et la qualité des services de réadaptation offerts aux enfants ayant une déficience physique. Spécifiquement, les objectifs sont : 1) de documenter les retombées de la réorganisation des services; 2) de réaliser une analyse critique du processus de changement. Des méthodes quantitatives et qualitatives sont utilisées afin d’atteindre ces objectifs. Tout d’abord, la Mesure des processus de soins (MPOC) documente la perception de la qualité avant (2007), pendant (2008) et après (2009) l’implantation du nouveau modèle de services. Au total, cet outil est employé auprès de 222 familles et 129 intervenants. À quatre reprises, les intervenants et les gestionnaires répondent également à un questionnaire sur leurs perceptions des forces, des faiblesses, des opportunités et des menaces au PEA. En 2008 et en 2009, des focus groups et des entrevues téléphoniques sont réalisées auprès des familles (n=5), des intervenants (n=19) et des gestionnaires (n=13) afin de documenter leurs perceptions sur le processus de changement et sur les retombées de la réorganisation des services. Quant à l’observation participante, elle permet de recueillir de l’information sur le processus de réorganisation des services tout au long de ces trois années. Enfin, les informations recueillies sont analysées à l’aide de différentes approches, dont des tests statistiques et des analyses de contenu utilisant une grille de codification inspirée de la théorie des systèmes d’actions organisées. Les résultats indiquent que davantage d’enfants reçoivent des services en 2009 en comparaison à 2007. De plus, la qualité des services s’est maintenue selon les perceptions évaluées par la MPOC (article 1). L’utilisation d’interventions de groupe contribue fort probablement à augmenter le nombre d’enfants qui reçoivent des services, mais plusieurs défis doivent être adressés afin que cette modalité d’intervention soit réellement efficiente (article 2). Les résultats font ressortir que le processus de réorganisation des services est complexe. L’évaluation des forces, des faiblesses, des opportunités et des menaces d’un programme, de même que l’implication des acteurs dans le processus de développement d’un nouveau modèle de services, favorisent l’amélioration continue de la qualité (article 3). Or, les facilitateurs et les obstacles à l’implantation du nouveau modèle de services évoluent durant la réorganisation des services. Considérant cela, il est important de poser les actions nécessaires afin de soutenir le changement tout au long du processus (article 4). En résumé, cette thèse contribue à l’avancement des connaissances en réadaptation en comblant une lacune dans les écrits scientifiques. En effet, peu de projets visant le développement et l’implantation de nouveaux modèles de services sont évalués et documentés. Pourtant, des modèles tels que celui développé par le PEA semblent prometteurs afin d’améliorer l’accessibilité, et éventuellement, la qualité des services de réadaptation chez l’enfant. / This thesis aims at documenting the reorganization of services that took place within the programme Enfants et adolescents (PEA) of the Centre de réadaptation Estrie, Sherbrooke. Participatory action research (PAR) is used to collaborate in the development, implementation and evaluation of a new model of service delivery aimed at increasing the accessibility and quality of rehabilitation services offered to children with physical disabilities. Specifically, the objectives are to : 1) evaluate outcomes of the service reorganization, and 2) critically analyze the change process. Quantitative and qualitative methodologies are used. First, the Measures of processes of care (MPOC) are utilized to document quality-related perceptions before (2007), during (2008) and after (2009) the implementation of the new service delivery model. In total, these tools are utilized with 222 families and 129 clinicians. On four occasions, clinicians and administrators also responded to a questionnaire on the program’s strengths, weaknesses, opportunities and threats. In 2008 and 2009, focus groups and phone interviews are conducted with families (n=5), clinicians (n=19) and administrators (n=13) to document their perceptions of the change process and the service reorganization outcomes. Participatory observation allowed collecting data during the whole process of service reorganization. Finally, all the data collected are analyzed using different approaches, such as statistical tests and content analysis using an emerging coding grid inspired from the organized action systems theory. Results indicated that the program served more children in 2009 compared to 2007. Moreover, service quality was maintained according to perceptions evaluated with the MPOC (article 1). The utilization of intervention groups probably contributed to the increased number of children receiving services, but many challenges have to be overcome to ensure effective use of this service delivery method (article 2). Results highlight that reorganizing services is a complex process. Evaluating strengths, weaknesses, opportunities and threats of a new program, as well as the involvement of stakeholders to develop a new model of service delivery, contribute to quality improvement efforts (article 3). However, the facilitators and barriers to the implementation of a new model of service delivery evolved during the reorganization process, and it is essential to take the required actions to sustain changes through the transformation process (article 4). In summary, this thesis contributes to increasing the knowledge in rehabilitation by providing information in an area of the literature where little has been published. Indeed, few projects aiming at developing and implementing new models of service delivery are evaluated and documented. Models, such as the one developed by the PEA, seem interesting to increase accessibility, and eventually, the quality of rehabilitation services for children.

A crescente mobilidade de pessoas e recursos materiais exige um esforço constante na exploração das capacidades oferecidas pelas diferentes tecnologias disponíveis, que convergem para o fornecimento de informações e serviços em qualquer lugar com movimento, a qualquer tempo, e por meio de qualquer dispositivo, objetivos da rede mundial de cooperação e comunicação, conhecida como Internet. Em resposta a essa crescente demanda, a atual Internet está evoluindo do modelo de compartilhamento de informações para o modelo de contribuição e em um futuro próximo, para o modelo de colaboração entre provedores e consumidores, denominada de Internet do Futuro. Embora a atual Internet seja extraordinariamente bem sucedida, como um meio ubíquo de comunicação, sua atual arquitetura impõe limites para o provisionamento de serviços em ambientes heterogêneos e convergentes, demandando novas soluções que superem os desafios tecnológicos necessários ao estabelecimento da Internet do Futuro. Estas novas soluções basear-se-ão nos princípios da computação orientada a serviços, formando os componentes de um novo arcabouço de serviços para a Internet do Futuro, denominada de Internet de Serviços. Na Internet de Serviços, redes de comunicação móveis, convergentes e heterogêneas serão criadas sob demanda, disponibilizando um elevado número de serviços, funcionalmente similares, porém distintos sob o ponto de vista não funcional, dificultando a seleção dos serviços que melhor atendem o nível qualidade de serviço acordado entre provedores e consumidores. Este trabalho propõe uma nova solução para o problema de seleção de serviços, combinando algoritmos, usualmente empregados para prospecção de dados, para selecionar serviços de forma dinâmica e interativa, com base em atributos não funcionais, visando suprir as necessidades de mobilidade e colaboração em ambientes convergentes e heterogêneos, como a Internet de Serviços. Desta forma, este trabalho contribui para o projeto de pesquisa da Internet de Serviços, um dos pilares fundamentais para a elaboração da nova arquitetura orientada a serviços, que servirá de arcabouço à construção da Internet do Futuro, possibilitando inúmeras aplicações como Serviços Baseados em Localização e Computação em Nuvem. / The increasing mobility of people and resources demands additional efforts in exploring new capacities, offered by different technologies, which allows the supply of information and services in any place, any time and through any device, objective of the worldwide collaboration and communication web, known as Internet. Face to this increasing demand, current Internet is evolving from sharing to contribution model and in the near future, to collaboration model between providers and consumers. Although the current Internet has been extraordinarily successful, as a ubiquitous and universal means for communication, its architecture imposes limits for services deployment in heterogeneous and convergent environments, demanding new solutions to overcome the technological issues for Internet of Future achievement. These new solutions will be based on service oriented computing principles, providing the components of the new service framework for Internet of Future, called Internet of Services. In Internet of Services, convergent and heterogeneous mobile communication networks will be created on demand, providing a huge numbers of services, similar from functional point of view, but very different from the nonfunctional point of view, creating challenges for service selection which fits the service level agreement between providers and consumers. This work proposes a new solution for service selection process, combining algorithms commonly used for data mining, to perform dynamic and interactive service selection, fulfilling the mobility and collaborative requirements in a convergent and heterogeneous environment, such as Internet of Services. Therefore, this work contributes to Internet of Services research project, one of fundamental pillars to build the service oriented architecture, which will be used as framework for Internet of Future building, allowing many applications such as Location Based Services and Cloud Computing.

A crescente mobilidade de pessoas e recursos materiais exige um esforço constante na exploração das capacidades oferecidas pelas diferentes tecnologias disponíveis, que convergem para o fornecimento de informações e serviços em qualquer lugar com movimento, a qualquer tempo, e por meio de qualquer dispositivo, objetivos da rede mundial de cooperação e comunicação, conhecida como Internet. Em resposta a essa crescente demanda, a atual Internet está evoluindo do modelo de compartilhamento de informações para o modelo de contribuição e em um futuro próximo, para o modelo de colaboração entre provedores e consumidores, denominada de Internet do Futuro. Embora a atual Internet seja extraordinariamente bem sucedida, como um meio ubíquo de comunicação, sua atual arquitetura impõe limites para o provisionamento de serviços em ambientes heterogêneos e convergentes, demandando novas soluções que superem os desafios tecnológicos necessários ao estabelecimento da Internet do Futuro. Estas novas soluções basear-se-ão nos princípios da computação orientada a serviços, formando os componentes de um novo arcabouço de serviços para a Internet do Futuro, denominada de Internet de Serviços. Na Internet de Serviços, redes de comunicação móveis, convergentes e heterogêneas serão criadas sob demanda, disponibilizando um elevado número de serviços, funcionalmente similares, porém distintos sob o ponto de vista não funcional, dificultando a seleção dos serviços que melhor atendem o nível qualidade de serviço acordado entre provedores e consumidores. Este trabalho propõe uma nova solução para o problema de seleção de serviços, combinando algoritmos, usualmente empregados para prospecção de dados, para selecionar serviços de forma dinâmica e interativa, com base em atributos não funcionais, visando suprir as necessidades de mobilidade e colaboração em ambientes convergentes e heterogêneos, como a Internet de Serviços. Desta forma, este trabalho contribui para o projeto de pesquisa da Internet de Serviços, um dos pilares fundamentais para a elaboração da nova arquitetura orientada a serviços, que servirá de arcabouço à construção da Internet do Futuro, possibilitando inúmeras aplicações como Serviços Baseados em Localização e Computação em Nuvem. / The increasing mobility of people and resources demands additional efforts in exploring new capacities, offered by different technologies, which allows the supply of information and services in any place, any time and through any device, objective of the worldwide collaboration and communication web, known as Internet. Face to this increasing demand, current Internet is evolving from sharing to contribution model and in the near future, to collaboration model between providers and consumers. Although the current Internet has been extraordinarily successful, as a ubiquitous and universal means for communication, its architecture imposes limits for services deployment in heterogeneous and convergent environments, demanding new solutions to overcome the technological issues for Internet of Future achievement. These new solutions will be based on service oriented computing principles, providing the components of the new service framework for Internet of Future, called Internet of Services. In Internet of Services, convergent and heterogeneous mobile communication networks will be created on demand, providing a huge numbers of services, similar from functional point of view, but very different from the nonfunctional point of view, creating challenges for service selection which fits the service level agreement between providers and consumers. This work proposes a new solution for service selection process, combining algorithms commonly used for data mining, to perform dynamic and interactive service selection, fulfilling the mobility and collaborative requirements in a convergent and heterogeneous environment, such as Internet of Services. Therefore, this work contributes to Internet of Services research project, one of fundamental pillars to build the service oriented architecture, which will be used as framework for Internet of Future building, allowing many applications such as Location Based Services and Cloud Computing.

Cette thèse a pour but de documenter la réorganisation des services effectuée au programme Enfants et adolescents (PEA) du Centre de réadaptation Estrie, Sherbrooke. Une démarche de recherche-action participative (RAP) est utilisée afin de collaborer au développement, à l’implantation et à l’évaluation d’un nouveau modèle de services visant à accroître l’accessibilité et la qualité des services de réadaptation offerts aux enfants ayant une déficience physique. Spécifiquement, les objectifs sont : 1) de documenter les retombées de la réorganisation des services; 2) de réaliser une analyse critique du processus de changement. Des méthodes quantitatives et qualitatives sont utilisées afin d’atteindre ces objectifs. Tout d’abord, la Mesure des processus de soins (MPOC) documente la perception de la qualité avant (2007), pendant (2008) et après (2009) l’implantation du nouveau modèle de services. Au total, cet outil est employé auprès de 222 familles et 129 intervenants. À quatre reprises, les intervenants et les gestionnaires répondent également à un questionnaire sur leurs perceptions des forces, des faiblesses, des opportunités et des menaces au PEA. En 2008 et en 2009, des focus groups et des entrevues téléphoniques sont réalisées auprès des familles (n=5), des intervenants (n=19) et des gestionnaires (n=13) afin de documenter leurs perceptions sur le processus de changement et sur les retombées de la réorganisation des services. Quant à l’observation participante, elle permet de recueillir de l’information sur le processus de réorganisation des services tout au long de ces trois années. Enfin, les informations recueillies sont analysées à l’aide de différentes approches, dont des tests statistiques et des analyses de contenu utilisant une grille de codification inspirée de la théorie des systèmes d’actions organisées. Les résultats indiquent que davantage d’enfants reçoivent des services en 2009 en comparaison à 2007. De plus, la qualité des services s’est maintenue selon les perceptions évaluées par la MPOC (article 1). L’utilisation d’interventions de groupe contribue fort probablement à augmenter le nombre d’enfants qui reçoivent des services, mais plusieurs défis doivent être adressés afin que cette modalité d’intervention soit réellement efficiente (article 2). Les résultats font ressortir que le processus de réorganisation des services est complexe. L’évaluation des forces, des faiblesses, des opportunités et des menaces d’un programme, de même que l’implication des acteurs dans le processus de développement d’un nouveau modèle de services, favorisent l’amélioration continue de la qualité (article 3). Or, les facilitateurs et les obstacles à l’implantation du nouveau modèle de services évoluent durant la réorganisation des services. Considérant cela, il est important de poser les actions nécessaires afin de soutenir le changement tout au long du processus (article 4). En résumé, cette thèse contribue à l’avancement des connaissances en réadaptation en comblant une lacune dans les écrits scientifiques. En effet, peu de projets visant le développement et l’implantation de nouveaux modèles de services sont évalués et documentés. Pourtant, des modèles tels que celui développé par le PEA semblent prometteurs afin d’améliorer l’accessibilité, et éventuellement, la qualité des services de réadaptation chez l’enfant. / This thesis aims at documenting the reorganization of services that took place within the programme Enfants et adolescents (PEA) of the Centre de réadaptation Estrie, Sherbrooke. Participatory action research (PAR) is used to collaborate in the development, implementation and evaluation of a new model of service delivery aimed at increasing the accessibility and quality of rehabilitation services offered to children with physical disabilities. Specifically, the objectives are to : 1) evaluate outcomes of the service reorganization, and 2) critically analyze the change process. Quantitative and qualitative methodologies are used. First, the Measures of processes of care (MPOC) are utilized to document quality-related perceptions before (2007), during (2008) and after (2009) the implementation of the new service delivery model. In total, these tools are utilized with 222 families and 129 clinicians. On four occasions, clinicians and administrators also responded to a questionnaire on the program’s strengths, weaknesses, opportunities and threats. In 2008 and 2009, focus groups and phone interviews are conducted with families (n=5), clinicians (n=19) and administrators (n=13) to document their perceptions of the change process and the service reorganization outcomes. Participatory observation allowed collecting data during the whole process of service reorganization. Finally, all the data collected are analyzed using different approaches, such as statistical tests and content analysis using an emerging coding grid inspired from the organized action systems theory. Results indicated that the program served more children in 2009 compared to 2007. Moreover, service quality was maintained according to perceptions evaluated with the MPOC (article 1). The utilization of intervention groups probably contributed to the increased number of children receiving services, but many challenges have to be overcome to ensure effective use of this service delivery method (article 2). Results highlight that reorganizing services is a complex process. Evaluating strengths, weaknesses, opportunities and threats of a new program, as well as the involvement of stakeholders to develop a new model of service delivery, contribute to quality improvement efforts (article 3). However, the facilitators and barriers to the implementation of a new model of service delivery evolved during the reorganization process, and it is essential to take the required actions to sustain changes through the transformation process (article 4). In summary, this thesis contributes to increasing the knowledge in rehabilitation by providing information in an area of the literature where little has been published. Indeed, few projects aiming at developing and implementing new models of service delivery are evaluated and documented. Models, such as the one developed by the PEA, seem interesting to increase accessibility, and eventually, the quality of rehabilitation services for children.

Made available in DSpace on 2014-12-17T14:52:36Z (GMT). No. of bitstreams: 1 AndrePFN.pdf: 1525936 bytes, checksum: edb576494fd35f42e78d512df4fc02df (MD5) Previous issue date: 2008-06-20 / Telecommunication is one of the most dynamic and strategic areas in the world. Many technological innovations has modified the way information is exchanged. Information and knowledge are now shared in networks. Broadband Internet is the new way of sharing contents and information. This dissertation deals with performance indicators related to maintenance services of telecommunications networks and uses models of multivariate regression to estimate churn, which is the loss of customers to other companies. In a competitive environment, telecommunications companies have devised strategies to minimize the loss of customers. Loosing customers presents a higher cost than obtaining new ones. Corporations have plenty of data stored in a diversity of databases. Usually the data are not explored properly. This work uses the Knowledge Discovery in Databases (KDD) to establish rules and new models to explain how churn, as a dependent variable, are related to a diversity of service indicators, such as time to deploy the service (in hours), time to repair (in hours), and so on. Extraction of meaningful knowledge is, in many cases, a challenge. Models were tested and statistically analyzed. The work also shows results that allows the analysis and identification of which quality services indicators influence the churn. Actions are also proposed to solve, at least in part, this problem / A ?rea de telecomunica??es ? uma das mais estrat?gicas e din?micas do mundo atual. Esse fato se deve a in?meras inova??es tecnol?gicas que afetaram a forma como as informa??es trafegam. O conhecimento deixou de ser percebido como um ac?mulo linear, l?gico e cronol?gico de informa??es e passou a ser visto como uma constru??o em rede, consequentemente a massifica??o da Internet banda larga em alta velocidade teve grande influ?ncia sobre esse fen?meno. Essa disserta??o aborda um estudo sobre medi??o de desempenho e servi?os de manuten??o em telecomunica??es, com o uso de ferramentas de descoberta de conhecimento em base de dados (KDD). Objetiva-se transformar informa??es, armazenadas nas bases de dados de uma grande empresa de telecomunica??es do pa?s, em conhecimento ?til. A metodologia de pesquisa utilizada focou no uso de an?lise de regress?o m?ltipla como ferramenta para estimar a taxa de abandono de clientes em servi?os de Internet de banda larga, como vari?vel dependente, e indicadores de qualidade de servi?o como vari?veis independentes. Modelos foram testados e analisados estatisticamente. O trabalho apresenta resultados que permitem analisar e identificar quais os indicadores de qualidade que exercem maior influ?ncia na taxa de abandono dos clientes. S?o propostas sugest?es que possam ser aplicadas para melhoria de qualidade do servi?o percebido e consequentemente diminui??es das perdas com a taxa de abandono

This thesis examines the issue of measuring the quality of services from a theoretical and practical perspectives. It's trying to define the term quality in the context of library services, particular performance indicators used in practice and try to provide an overview of the possibilities of its measurement in the Czech environment as well as abroad. It describes methods Balanced ScoreCard, Benchmarking, Total Quality Management, ServQUAL and SWOT analysis, which originally came from the commercial sector and Benchmarking of libraries, Bibliotheksindex and LibQUAL +, which were created directly for a field of librarianship. It also maps the various activities in this field at national and international level. The practical part of the thesis consists of a survey in two selected libraries performed on the basis of three selected methods of quality measurement: Benchmarking of libraries, Bibliotheksindex and SWOT analysis. In conclusion of the thesis is based on the information gathered from own experience and practice created a general framework for service quality, the possibility of increasing quality and it's measurement in academic libraries.

PhD (Health Studies) / Department of Public Health / Introduction: Quality healthcare provision is a fundamental need in the life of a person since it helps develop a positive self-image. Healthcare has always been an important issue for society, both economically and culturally. Contrary, dissatisfactions and litigations laid by clients/patients and relatives against the government due to poor service provision become unmanageable. The purpose of the study was the development of strategies to facilitate provision of quality healthcare services in public healthcare facilities in Limpopo province, South Africa. Methods: Qualitative and quantitative methods were adopted for the study. Population for the qualitative study was constituted by professional nurses, and stakeholders (Hospital boards and Clinic health Committees) who were, purposively selected from the randomly sampled hospitals and clinics. Focus Group discussion and questionnaires were conducted to collect data. Analysis. The qualitative data was analysed qualitatively. Population for quantitative study consisted of Clients as stakeholders and professional nurses from randomly sampled hospitals and clinics. The qualitative results were used in the development of questions for questionnaire used in the quantitative approach. For the quantitative approach a self-administered questionnaire was used to collect data from the respondents. Data collection was carried out by means of two instruments for clients and professional nurses. Analysis was done using SPSS 25 version with the assistance of a Professional Statistician. The researcher used the Strength, Weaknesses, Opportunities and Threats analysis to develop strategies for enhancing quality healthcare service provision in the Department of health. The interaction between Strengths, Weaknesses, Opportunities and Threats was analysed and used to develop strategies to facilitate provision of quality health care services in public health care facilities in Limpopo Province. Conclusion Findings of this study is expected to inform nursing education and nursing practice to review curricular on what to emphasize when training the nursing students. The findings will also inform senior management when planning for improvement of health care provision improvement. / NRF

Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. Se han realizado tres estudios empíricos: 1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas. 3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza. / It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made.