“…In the literature, it is seen that studies examining the performance of health institutions examine either the health services performance (Retzlaff-Roberts et al, 2004;Afonso & Aubyn, 2005;Spinks & Hollingsworth, 2005;Adam et al, 2010;Kocaman et al, 2012;Asandului et al, 2014;Medeiros & Schwierz, 2015;Frogner et al, 2015;Stefko et al, 2018;Pekkaya & Dökmen, 2019;Demirci, Konca & İlgün, 2020;Karaman, Ürek, Bilgin, Uğurluoğlu & Işık, 2020;Dirik & Şahin, 2020;Şantaş et al, 2021;Kaçak, 2022;Pehlivan & Yiğit, 2022;Çeçen & Akbulut, 2023) or the financial performance (Ayanoğlu, Atan & Beylik, 2010;Palamutçu, 2013;Karadeniz, 2016;Taşar, Demir & Diğer, 2019;Kar, Özer & Avcı, 2019;Tasi et al, 2019;Yiğit & Bayrakcıoğlu, 2020;Ekinci & Bakır, 2021;Koçyiğit, Bıyık & Ertaş, 2022;Tutar, 2022;Kefe, 2023;Yazıcı, 2023).…”