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 managers’ work behavior and their link with organizational performance. 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. According to the goal-setting theory, SEM technique was used to test the relationships among variables. The data were collected by a survey conducted in an Italian hospital. The results show that: i) budgetary participation does not directly influence the use of budget information, but the latter is encouraged by the level of budget goal commitment which, as a result, is influenced by the positive motivational consequences of participative budgeting; ii) budget goal commitment does not directly influence performance, but the relationship is mediated by the use of budget information. This study contributes to health policy and management accounting literature and has significant policy implications. Mainly, the findings prove that the introduction of business-like techniques in the healthcare sector can improve performance if attitudinal and behavioral variables are adequately stimulated.

Macinati, M. S., Rizzo, M. G., Budget goal commitment, clinical managers’ use of budget information and performance, <<HEALTH POLICY>>, 2014; 117(2) (2): 228-238. [doi:10.1016/j.healthpol.2014.05.003] [http://hdl.handle.net/10807/61784]

Budget goal commitment, clinical managers’ use of budget information and performance

Macinati, Manuela Samantha;Rizzo, Marco Giovanni
2014

Abstract

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 managers’ work behavior and their link with organizational performance. 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. According to the goal-setting theory, SEM technique was used to test the relationships among variables. The data were collected by a survey conducted in an Italian hospital. The results show that: i) budgetary participation does not directly influence the use of budget information, but the latter is encouraged by the level of budget goal commitment which, as a result, is influenced by the positive motivational consequences of participative budgeting; ii) budget goal commitment does not directly influence performance, but the relationship is mediated by the use of budget information. This study contributes to health policy and management accounting literature and has significant policy implications. Mainly, the findings prove that the introduction of business-like techniques in the healthcare sector can improve performance if attitudinal and behavioral variables are adequately stimulated.
Inglese
Macinati, M. S., Rizzo, M. G., Budget goal commitment, clinical managers’ use of budget information and performance, <<HEALTH POLICY>>, 2014; 117(2) (2): 228-238. [doi:10.1016/j.healthpol.2014.05.003] [http://hdl.handle.net/10807/61784]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/61784
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