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

Manuela S. Macinati and Marco G. Rizzo

Health Policy, 2014, vol. 117, issue 2, 228-238

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.

Keywords: Clinical managers; Participation; Commitment; Use of budget information; Performance; Italy (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:hepoli:v:117:y:2014:i:2:p:228-238

DOI: 10.1016/j.healthpol.2014.05.003

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