Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers
Subject and Purpose of the Article:
Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with organizational performance. In hence, the article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals’ mental states and behaviors in influencing the relationship between budgetary participation and performance.
The research method used is a descriptive-survey type. The research population includes all clinical and nonclinical managers of Tehran governmental hospitals in 1397. The sample of the study is 308 people (201 people of clinical managers and 107 people of nonclinical managers). To test the research hypothesis, the regression analysis was used by methods of path analysis.
Research finding indicate that budgetary participation positively correlates whit budget goal commitment, budget goal commitment positively correlates whit use of budget information, and use of budget information positively correlates whit budgetary performance. Also, budgetary participation has indirect effects on use of budget information through budget goal commitment. In addition, budget goal commitment has indirect effects on budgetary performance through use of budget information.
Conclusion, Originality and its Contribution to the Knowledge:
The officials of the Ministry of Health and Medical Education should involve various levels of managers in the preparation and formulation of the budget and increase their participation.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.