مشارکت بودجه‌ای، تعهد به اهداف بودجه، استفاده مدیران بیمارستان از اطلاعات بودجه و عملکرد بودجه‌ای: شواهدی از مقایسه دیدگاه مدیران بالینی و غیربالینی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد حسابداری، دانشگاه شیراز، شیراز، ایران.

2 استادیار حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران.

3 کارشناس‌ارشد حسابداری، دانشگاه آزاد اسلامی مرودشت، ایران.

10.30473/gaa.2021.53383.1382

چکیده

موضوع و هدف مقاله: علیرغم با اهمیت بودن حسابداری به‌عنوان ابزاری برای تأثیر بر عملکرد حوزه بهداشت و درمان عمومی، هنوز در مورد نقش بودجه در تعیین رفتار کاری مدیران بالینی و غیربالینی و ارتباط آن با عملکرد سازمانی بحث قابل‌توجهی وجود دارد. در این راستا، هدف این مقاله، تحلیل نقش انگیزشی مشارکت بودجه‌ای و نقش مداخله‌ای وضعیت‌ها و رفتارهای ذهنی فردی در رابطه بین مشارکت بودجه‌ای و عملکرد بودجه‌ای است.
روش پژوهش: روش پژوهش مورد استفاده توصیفی پیمایشی از نوع نظرسنجی است. کلیه مدیران بالینی و غیربالینی بیمارستان‌ها و درمانگاه‌های دولتی در سال 1397 جامعه آماری پژوهش حاضر را تشکیل می‌دهند. به‌منظور آزمون فرضیه‌های پژوهش از تحلیل رگرسیونی به روش تحلیل مسیر استفاده شد.
یافته‌های پژوهش: یافته‌های پژوهش حاکی از آن است که مشارکت بودجه‌ای به صورت مثبت با تعهد به اهداف بودجه، تعهد به اهداف بودجه به‌طور مثبت با استفاده از اطلاعات بودجه و استفاده از اطلاعات بودجه به‌طور مثبت با عملکرد بودجه‌ای رابطه دارد. هم‌چنین، مشارکت بودجه‌ای آثار غیرمستقیمی بر استفاده از اطلاعات بودجه از طریق تعهد به اهداف بودجه دارد. افزون‌بر این، تعهد به اهداف بودجه آثار غیرمستقیمی بر عملکرد بودجه‌ای از طریق استفاده از اطلاعات بودجه دارد.
نتیجه‌گیری، اصالت و افزوده آن به دانش: به مسئولان وزارت بهداشت، درمان و آموزش پزشکی پیشنهاد می‌شود مدیران سطوح مختلف را در تهیه و تدوین بودجه دخالت داده و مشارکت آنان را در بودجه‌ریزی افزایش دهند.

کلیدواژه‌ها


عنوان مقاله [English]

Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers

نویسندگان [English]

  • Gholamhossein Mahdavi 1
  • gholamreza rezaei 2
  • seyed mohammad mosavi nejad 3
1 Professor of Accounting, Shiraz University, Shiraz, Iran.
2 Assistant Professor of Accounting, University of Sistan and Baluchestan, Zahedan, Iran.
3 M.A. of Accounting, Islamic Azad University Branch of Marvdasht, Iran.
چکیده [English]

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.
Research Method: 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 Findings: 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.
 

کلیدواژه‌ها [English]

  • Information
  • budget goal
  • hospital budget
  • hospital performance
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