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.

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
Abernethy, M.A., & Stoelwinder, J.U. (1995). The role of professional control in the management of complex organizations. Accounting Organization and Society, 20(1), 1–77.
Abernethy, M.A., & Vagnoni, E. (2004) Power organization design and managerial behaviour. Accounting Organizations and Society, 29(3–4), 207–25.
Abernethy, M.A. (1996). Physicians and resource management: the role of accounting and non-accounting control. Financial Accountability &Management, 12(2), 141–56.
Argyris, C. (1952). The impact of budgets on people. New York: Controller-ship Foundation.
Birnberg, J.G., Luft, J., & Shields, M.D. (2007). Psychology theory in management accounting research. In: Chapman CS, Hopwood AG, Shields MD, editors. Handbook of management accounting research. Amsterdam, The Netherlands: Elsevier.
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal, 21(2), 129–69.
Brownell, P., & McInnes, M. (1986). Budgetary participation motivation and managerial performance. The Accounting Review, 61(4), 587–600.
Brownell, P. (1982). Participation in the budgeting process, when it works and when it doesn’t. Journal of Accounting Literature, 1, 124–53.
Chenhall, R.H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: role ambiguity as an intervening variable. Accounting Corporations and Society, 13(3), 225–33.
Chong, V.K., & Bateman, D. (2000) The effect of role stress on budgetary participation and job satisfaction–performance linkages: a test of two different models Advances in Accounting. Behavioral Research, 3, 91–118.
Chong, V.K., & Chong, K.M. (2002). Budget goal commitment and informational effects of budget participation on performance: a structural equation modeling approach. Behavioral Research in Accounting, 14, 65–86.
Chong, V.K., & Johnson, D.A. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37(1), 3–19.
Clinton, B.D. (1999). Antecedents of budgetary participation: the effects of organizational, situational, and individual factors. Advances in Management Accounting, 8, 45–70.
Derfuss, K. (2009). The relationship of budget participation and reliance on accounting performance measures with individual-level con-sequent variables: a meta-analysis. European Accounting Review, 18(2), 203–40.
Doolin, B. (2001). Doctors as managers. New public management in a New Zealand hospital. Public Management Review, 3(2), 231–54.
Ezzamel, M. (1990). The impact of environmental uncertainty, managerial autonomy and size on budget characteristics. Management Accounting Research, 1, 181–97.
Ferris, K.R. (1977). A test of the expectancy theory of motivation in an accounting environment. The Accounting Review, 52(3), 605–15.
Festinger, L. (1957). A theory of cognitive dissonance. Evanston, IL: Row, Peterson.
Goddard, A. (2010). Contemporary public sector accounting research – an international comparison of journal papers. The British Accounting Review, 42, 75–87.
Hirst, M.K. (1987). The effects of setting budget goals and task uncertainty on performance. The Accounting Review, 63(4), 774–84.
Hoff, T.J. (2001). The physician as worker: what it means and why now? Health Care Management Review, 26(4), 53–70.
Hollenbeck, J., Klein, R.H.J., Oleary, A.M., & Wright, P.M. (1989). Investigation of the construct validity of a self-report measure of goal commitment. Journal of Applied Psychology, 74(6), 951–6.
Hood, C. (1995). The new public management in the 1980s: variation on a theme. Accounting, Organization and Society, 20(2–3), 93–109.
Jones, C.S., & Dewing, I.P. (1997). The attitude of NHS clinicians and medical managers towards changes in accounting control. Financial Accountability & Management, 13(3), 261–80.
Kabanoff, B. (1980). Work and non work: a review of models, methods, and findings. Psychological Bulletin, 88, 60–77.
Kanfer, R. (1991). Motivation theory and industrial and organizational psychology 1990. In: Dunnete M, Hough L, editors. Handbook of industrial and organizational psychology. Palo Alto, CA: Consulting Psychologists Press.
Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4), 707–21.
Kren, L, & Liao, W.M. (1988). The role of accounting information in the control of organizations: a review of the evidence. Journal of Accounting Literature, 7, 280–309.
Kren, L. (1992). Budgetary participation and managerial performance: the impact of information and environmental volatility. The Accounting Review, 67, 511–26.
Kurunmaki, L.A., Melia, K., & Lapsley, I. (2003). Accountingization vs legitimation: a comparative study of the use of accounting information. Intensive Care Management Accounting Research, 14, 112–39.
Kurunmaki, L.A. (2004). Hybrid profession: the acquisition of management accounting expertise by medical professionals. Accounting Organizations and society, 29(3–4), 327–47.
Lapsley, I. (1992). Public services in transition: the introduction of quasi-markets. Financial Accountability and Management, 8, 75–83.
Lapsley, I. (1994). Responsibility accounting revived? Market reforms and budgetary control. Health Care Management Accounting Research, 5(3), 337–52.
Lau, C.M., & Tan, S.L.C. (2006). The effects of procedural fairness and interpersonal trust on job tension in budgeting. Management Accounting Research, 17(2), 171–86.
Llewellyn, S. (2001). Two-way windows: clinicians as medical managers. Organization Studies, 22, 593–623.
Locke, E.A., Latham, G.P., & Erez, M. (1988). The determinants of goal commitment. Academy of Management Review, 13, 23–39.
Locke, E.A., & Latham, G.P. (2002). Building a practically useful theory of goal set-ting and task motivation: a 35-year odyssey. American Psychologist, 57(9), 705–17.
Locke, E.A., McShaw, L.M., Saari, L.M., & Latham, G.P. (1981). Goal setting and task performance. Psychological Bulletin, 125–53.
Macinati, M.S., & Rizzo, M.G. (2014). Budget goal commitment, clinical managers’ use of budget information and performance. Health Policy, 117, 228–238.
Macinati, M.S. (2010). NPM reforms and the perception of budget by hospital clinicians: lessons from two case-studies. Financial Accountability& Management, 26(4), 422–42.
Magner, N., Welker, R.B., & Campbell, T.L. (1996). Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework. Accounting Business Research, 27, 41–50.
Mathieu, J.E., & Zajac, D.M. (1990). A review and meta analysis of the antecedents correlates and consequences of organizational commitment. Psychological Bulletin, 108, 171–94.
Merchant, K.A. (1985). Organizational control and discretionary program decision making: a field study. Accounting, Organizations and Society, 10(1), 67–85.
Merchant, K.A. (1981). The design of the corporate budgeting system: influences on managerial behavior and performance. The Accounting Review, 56(4), 813–29.
Meyer, J.P., & Allen, N.J. (1997). Commitment in the workplace: theory research and Application. Newbury Park, Canada: Sage Publication.
Mia, L. (1988). Managerial attitude motivation and the effectiveness of budget participation. Accounting Organizations and Society, 13(5), 465–75.
Milani, K.W. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274–84.
Mo, T.O. (2008). Doctors as managers: moving towards general management? The case of unitary management reform in Norwegian hospitals. Journal of Health Organization and Management, 22(4), 400–15.
Murray, D. (1990). The performance effects of participative budgeting: an integration of intervening and moderating variables. Behavioral Research in Accounting, 2, 104–23.
Nelson, E.G., & Machin, J.L.J. Management control: systems thinking applied to the development of a framework for empirical studies. Journal of Management Studies, 13(3), 274–87.
Nouri, H., Kyj, L., & Dunk, A.S. (1999). The effect of performance reporting on budgetary performance: an attribution theory analysis. Advances in Management Accounting, 8(21), 1–223.
Nouri, H., & Parker, R.J. (1998). The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting Organizations & Society, 23(5–6), 467–83.
Numerato, D., Salvatore, D., & Fattore, G. (2012). The impact of management on medical professionalism: a review. Sociology of Health & Illness, 34(4), 626–44.
Pettersen, I.G. (1999). Accountable management reforms: why the Norwegian hospital reform experiment got lost in implementation. Financial Accountability & Management, 15(3–4), 377–96.
Pettersen, I.G. (1995). Budgetary control in hospitals. Ritual rhetoric and rationalised myths? Financial Accountability & Management, 11(3), 207–21.
Pettersen, I.G. (2001). Implementing management accounting reforms in the public sector: the difficult journey from intention to effects. European Accounting Review, 10(3), 561–81.
Porter, L.W., Steers, R.W., Mowday, R.T., & Boulian, P.V. (1974). Organizational commitment and job involvement of managers’ propensities to create budgetary slack. Advances in Accounting, 14, 209–22.
Prümmer, P., Frey, P., & Schentler, P. (2011). Participative budgeting: a review of empirical research and practical implications. International Journal Business Innovation and Research, 5(5), 559–98.
Randall, D.M. (1990). The consequences of organizational commitment: methodological investigation. Journal of Organizational Behavior, 11, 361–78.
Ronen, J., & Livingstone, J. (1975). Expectancy theory approach to the motivational impacts of budgets. The Accounting Review, 671–85.
Ryan, T.A. (1970). Intentional behavior. New York: Ronal Press.
Shields, J.F., & Shields, M.D. (1998). Antecedents of budgetary participation. Accounting Organizations and Society, 23(1), 49–76.
Shields. J.F., & Young, S.M. (1995). Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information. Accounting Organizations and Society, 5, 265–80.
Sholihin, M., & Pike, R. (2010). Organisational commitment in the police service: exploring effects of performance measures procedural justice and interpersonal trust. Financial Accountability & Management, 26(4), 392–421.
Swieringa, R.J., & Moncur, R.H. (1975). The relationship between managers budget related behavior and selected attitude position size and performance measures. Empirical research accounting: selected studies. Journal of Accounting Review, 10, 194–205.
Weiner, B. (1989). Theories of human motivation. Hillsdale, NJ: Lawrence Erlbaum Associates.
Wentzel, K. (2002). The Influence of fairness perceptions and goal commitment on managers performance in a budget setting. Behavioral Research in Accounting, 14, 247–71.
Young, D.W., & Saltman, R.B. (1985). The hospital power equilibrium: physician behaviour and cost control. Baltimore: The Johns Hopkins Press.