The crafting of budgets by accountants with users for enhanced acceptance in public healthcare

Natalie Buckmaster

Australian Journal of Management, 2018, vol. 43, issue 2, 183-202

Abstract: This study presents a contemporary account of budgeting in a public hospital setting. Qualitative semi-structured interviews and observations of information systems and documentation are utilised to form an assessment of the relationship between accountants and users. This study finds that budgets form ongoing products requiring an iterative process of building collaborative relationships between accountants and users. Transparency and ongoing dialogue are pivotal for durability of the budgeting process. The results challenge stereotypical views of budgets being divorced from user needs. In fact, the results indicate that both the perspectives of accountants and users are broadened when they are involved in co-creating a budgeting system that fulfills their needs. JEL Classification: M4, M40

Keywords: Accountants; budgets; collaboration; enabling; healthcare; personal interaction (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:43:y:2018:i:2:p:183-202

DOI: 10.1177/0312896217716218

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