بررسی آثار نظام کنترل بودجه‌ریزی بر عملکرد بودجه‌ای با در نظر گرفتن نقش واسطه‌ای ادراک بودجه‌ای در بیمارستان‌های دولتی (مطالعه موردی: بیمارستان‌های استان فارس)
محورهای موضوعی : -مدارک پزشکینویدرضا نمازی 1 , غلامرضا رضایی 2 , سیده مریم خیبرگیر 3
1 - استادیار حسابداری، دانشگاه شیراز، شیراز، ایران
2 - استادیار حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران
3 - کارشناسی ارشد حسابداری، موسسه آموزش عالی زند شیراز، شیراز، ایران
کلید واژه: بیمارستان‌های دولتی, ادراک بودجه‌ای, عملکرد بودجه‌ای, مشارکت بودجه‌ای, نظام کنترل بودجه‌ریزی,
چکیده مقاله :
مقدمه: در حسابداری مدیریت، بودجه سنگ بنای فرآیند کنترل مدیریت بوده و هنوز جزء یکی از مسائل حل نشده است. در همین راستا، هدف پژوهش حاضر بررسی آثار نظام کنترل بودجه ریزی بیمارستان ها بر عملکرد بودجه‌ای با در نظر گرفتن نقش واسطه ای ادراک بودجه ای است. روش پژوهش: این پژوهش از نظر ماهیت و روش، توصیفی و از نوع همبستگی به حساب می آید. جامعه آماری پژوهش، مدیران بیمارستان های دولتی استان فارس می باشد. تعداد 400 پرسش نامه در بین اعضای جامعه آماری توزیع و از این میان تعداد 103 پرسش نامه جمع آوری شد. جهت انجام تحلیل های آماری از روش الگوسازی معادلات ساختاری استفاده شده است.یافته های پژوهش: یافته‌ها نشان داد که با افزایش ارزیابی بودجه ای مدیران، نگرش بودجه ای (0/895) و انگیزش بودجه ای (0/280) آنان افزایش پیدا می کند. هم چنین، عملکرد بودجه ای مدیران با افزایش انگیزش بودجه ای (0/305) و تمایل مدیران به مازاد بودجه ای (0/382)، افزایش پیدا خواهد کرد. اما، افزایش مشارکت بودجه ای بر ادراک بودجه ای مدیران (نگرش بودجه ای (0/085-)، گرایش به مازاد بودجه ای (0/208) و انگیزش بودجه ای (0/1-)) تاثیری ندارد. بازخورد بودجه ای نیز قدرت اثرگذاری بر ادراک بودجه ای مدیران (نگرش بودجه ای (0/220-)، گرایش به مازاد بودجه ای (0/271) و انگیزش بودجه ای (0/066)) را ندارد. افزون‌بر این، بین ارزیابی بودجه ای و گرایش مدیران به مازاد بودجه ای (0/139) و همین‌طور بین نگرش بودجه ای و عملکرد بودجه ای (0/055-) رابطه معناداری مشاهده نشد. نتایج آزمون سوبل نیز، نقش میانجی‌گری انگیزش بودجه‌ای (3/050) در رابطه بین ارزیابی بودجه‌ای و عملکرد بودجه‌ای را تأیید کرد.
Introduction: In management accounting, the budget is cornerstone of management control process and one of the unresolved issues. In this regard, the purpose of this study is to investigate the effects of hospital budgetary control system on budgetary performance considering the mediating role of budgetary perception. Methods: This is a descriptive and correlational research in terms of nature and method. The statistical population of study is the managers of public hospitals in Fars province. 400 questionnaires were distributed among members of statistical population and 103 questionnaires were collected. For statistical analysis, structural equation modeling technique have been used. Results: Findings showed that with increasing managers' budgetary evaluation, budgetary attitude (0.895) and budgetary motivation (0.280) increases. Also, managers' budgetary performance by increasing budgetary motivation (0.305) and managers' propensity to budgetary slack (0.382), will increase. However, increasing budgetary participation have no effect on managers' budgetary perception in terms of budgetary attitude (-0.085), propensity to budgetary slack (0.208) and budgetary motivation (-0.1). Budgetary feedback also has not the power to influence managers' budgetary perception in terms of budget attitude (-0.220), propensity to budgetary slack (0.271) and budgetary motivation (0.066). In addition, between budgetary evaluation and managers' propensity to budgetary slack (0.139) and also between budgetary attitude and budgetary performance (-0.055) have no significant relationship was observed. The results of the Sobel test also confirmed the mediating role of the budgetary motivation (3.050) in the relationship between budgetary evaluation and budgetary performance. Conclusion: Hospital managers and policymaker via giving more importance to budget evaluation can improve managers' budgetary motivation and attitude; Also, they can improve the performance of hospital budgets by improving budgetary motivation.
1- Newhouse J. “Medical care costs: How much welfare loss?” Journal of Economics Perspectives 1992; 8(3): 3-22.
2- Namazi M, Rezaei Gh. Evaluation of Managers’ View on the Qualitative Role and Effect of Management Accounting Information in Budgeting System of Iran’s Healthcare.Journal of Health Accounting 2019; 6(24): 113-134. [Persian]
3- Jacobs K. Costing health care: a study of the introduction of cost and budget reports into a GP association. Management Accounting Research 1998; 9(1): 55-70.
4- Aidemark LG. Managed health care perspectives: a study of management accounting reforms on manaaing financial difficulties in a health care organization. European Accounting Review 2001; 10(3): 545-560.
5- Goddard A. Organizational culture and budget related behavior: a comparative contingency study of three local government organizations. The International Journal of Accounting 1997; 32(1): 79-97.
6- Chong VK, Johnson DM. Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research 2007; 31(1): 3-19.
7- Frow N, Marginson D, Ogden S. Encouraging strategic behaviour while maintaining management control: multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research 2005; 16(3): 269-292.
8- Magner N, Welker RB, Campbell TL. Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework. Accounting Business Research 1996; 27(1): 41-50.
9- Mui Yee C, Wong Sek Khin E, Ismail k. An analysis of budgetary goals impacting organizational performance. Audit Financier 2016; 5(137): 551-563.
10- Shields JF, Shields MD. Antecedents of participative budgeting. Accounting, Organizations and Society (1998); 23: 49–76.
11- Govindarajan V. Impact of participation in the budgetary process on managerial attitudes and performance: universalistic and contingency perspectives. Decision Sciences 1986; 17(4): 496-516.
12- Tsung Lu C. Relationships among budgeting control system, budgetary perceptions and performance: A study of public hospital. African Journal of Business Management 2011; 5(15): 6261-6270.
13- Kenis I. Effects of budgetary goal characteristics on managerial attitudes and performance. Accounting Review 1979; 54(4): 707-721.
14- Song Zhu D, Yi Ni F, Wu Lin C, Hwa Chen S. A study on the factors affecting the budget– related department managers and the relationship of these attitudes whit performance. The 7th Asia-Pacific Decision Science Institute conference 2002; 24-27 July.
15- Chaney BA, Copley PA, Stone MS. The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations. Journal Accounting and Public Policy 2002; 21(4-5): 287-313.
16- Fisher JG, Maines LA, Peffer SA, Sprinkle GB. Using budget for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review (2002); 77 (4): 847-865.
17- Merchant K. budgeting and the propensity to create budgetary slack. Accounting Organizations and Society (1985); 10(2): 201-210.
18- Goodwin DR, Kloot L. Strategic communication, budgetary role ambiguity, and budgetary response attitude in local government. Financial Accountability & Management (1996); 12(3): 191-204.
19- Baerdemaeker JD, Bruggeman W. “The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective Organizational commitment”. Management Accounting Research 2015; 29: 1-12.
20- Otalor JI, Oti PA. Budget participation, managerial performance and budgetary slack: The intervening role of budget pressure and monitoring. Accounting & Taxation Review 2017; 1(1): 9-37.
21- Poon M, Pike R, Tjosvold D. Budget participation, goal interdependence and controversy: a study of a Chinese public utility. Management Accounting Research (2001);12(1): 101-118.
22- Hirst MK, Lowy SM. The linear additive effects of budgetary goals difficulty and feedback on performance. Accounting, Organizations and Society (1990);15(5): 425-436.
23- Jawahar IM. The mediating role of appraisal feedback reactions on the relationship between rater feedback-related behaviour and rate performance. Group and Organization Management (2010); 35(4): 494-526.
24- Becker LJ. Joint Effect of Feedback and Goal Setting on Performance: A Field Study of Residential Energy Conservatism. Journaf of Applied Psycbology (1978). 63(4): 428-433.
25- Chong VK, Ferdiansah MI. An Experimental investigation on the effect of feedback control policy and need for achievement on subordinates΄ budgetary slack creation. Asia-Pacific Management Accounting Journal (2012). 7(1): 141-171.
26- Memari N, Mahdieh O, Barati Marnani A. Study the relationship between managers̕ communication skills and staff’s organizational commitment. Institute of Interdisciplinary Business Research 2013; 5(5): 198-208. [Persian]
27- Bonner SE, Sprinkle GB. The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002). Accounting, Organizations and Society; 27(4-5): 303-345.
28- Ajibolade SO, Akinniyi OK. “The influence of organizational culture and budgetary participation on propensity to create budgetary slack in public sector Organization s”. British Journal of Arts and Social Sciences 2013; 13(1):69-83.
29- Kren L. “Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created”. Advances in Management Accounting 2003; 11: 143-167.
30- Namazi M, Rezaei Gh. Modeling mediating role of management accounting information system, motivation, and organizational commitment in strategic planning and health service managers’ creation of the budgetary slack. Journal of management accounting and auditing knowledge 2017; 6(24): 113-133. [Persian]
31- Brownell P, Mcinnes M. Budgetary participation, motivation, and managerial performance. Accounting Review 1986; 61(4): 587-600.
32- Mahdavi Gh, Sarvestani A. Identifying the role of participatory budget in employee job satisfaction Fars University of medical sciences and health services. Journal of Healthcare Management 2016; 6(4): 35-43. [Persian]
33- Oslob A, Pakmaram A. The role of accrual accounting in the guilty of financial management decisions in West Azarbaijan University of medical sciences. Journal of Healthcare Management 2015; 6(2): 73-79. [Persian]
34- Kren L. Budgetary participation and managerial performance: the impact of information and environmental volatility. The Accounting Review 1992; 67(3): 511-526.
35- Steers RM. Factors affecting job attitude in a goal setting environment. Academy of Management Journal 1976; 19(1): 6-16.
36- Dunk AS. The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting Review 1993; 68(2): 400-410.
37- Abernethy MA, Stoelwinder JU. Budget use, task uncertainly, system goal orientation and subunit performance: a test of the fit hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 1991; 16: 105-120.
38- Wentzel k. The influence of fairness perception and goal commitment on manager’s performance in the budget setting, Behavioural Research in Accounting 2002; 14(1): 247-271.
39- Keshtkaran A, Heidari A, Bastani P. (2011). Study of Managers’ Communication Skills Based on the Staff’s View In Shiraz University Of Medical Sciences, 4 (5), Peivand Slatamt, 41-48. [Persian]
40- Govindarajan V. Appropriateness of accounting data in performance evaluations: an empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society 1984; 9(1): 125-135.
1- Newhouse J. “Medical care costs: How much welfare loss?” Journal of Economics Perspectives 1992; 8(3): 3-22.
2- Namazi M, Rezaei Gh. Evaluation of Managers’ View on the Qualitative Role and Effect of Management Accounting Information in Budgeting System of Iran’s Healthcare.Journal of Health Accounting 2019; 6(24): 113-134. [Persian]
3- Jacobs K. Costing health care: a study of the introduction of cost and budget reports into a GP association. Management Accounting Research 1998; 9(1): 55-70.
4- Aidemark LG. Managed health care perspectives: a study of management accounting reforms on manaaing financial difficulties in a health care organization. European Accounting Review 2001; 10(3): 545-560.
5- Goddard A. Organizational culture and budget related behavior: a comparative contingency study of three local government organizations. The International Journal of Accounting 1997; 32(1): 79-97.
6- Chong VK, Johnson DM. Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research 2007; 31(1): 3-19.
7- Frow N, Marginson D, Ogden S. Encouraging strategic behaviour while maintaining management control: multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research 2005; 16(3): 269-292.
8- Magner N, Welker RB, Campbell TL. Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework. Accounting Business Research 1996; 27(1): 41-50.
9- Mui Yee C, Wong Sek Khin E, Ismail k. An analysis of budgetary goals impacting organizational performance. Audit Financier 2016; 5(137): 551-563.
10- Shields JF, Shields MD. Antecedents of participative budgeting. Accounting, Organizations and Society (1998); 23: 49–76.
11- Govindarajan V. Impact of participation in the budgetary process on managerial attitudes and performance: universalistic and contingency perspectives. Decision Sciences 1986; 17(4): 496-516.
12- Tsung Lu C. Relationships among budgeting control system, budgetary perceptions and performance: A study of public hospital. African Journal of Business Management 2011; 5(15): 6261-6270.
13- Kenis I. Effects of budgetary goal characteristics on managerial attitudes and performance. Accounting Review 1979; 54(4): 707-721.
14- Song Zhu D, Yi Ni F, Wu Lin C, Hwa Chen S. A study on the factors affecting the budget– related department managers and the relationship of these attitudes whit performance. The 7th Asia-Pacific Decision Science Institute conference 2002; 24-27 July.
15- Chaney BA, Copley PA, Stone MS. The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations. Journal Accounting and Public Policy 2002; 21(4-5): 287-313.
16- Fisher JG, Maines LA, Peffer SA, Sprinkle GB. Using budget for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review (2002); 77 (4): 847-865.
17- Merchant K. budgeting and the propensity to create budgetary slack. Accounting Organizations and Society (1985); 10(2): 201-210.
18- Goodwin DR, Kloot L. Strategic communication, budgetary role ambiguity, and budgetary response attitude in local government. Financial Accountability & Management (1996); 12(3): 191-204.
19- Baerdemaeker JD, Bruggeman W. “The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective Organizational commitment”. Management Accounting Research 2015; 29: 1-12.
20- Otalor JI, Oti PA. Budget participation, managerial performance and budgetary slack: The intervening role of budget pressure and monitoring. Accounting & Taxation Review 2017; 1(1): 9-37.
21- Poon M, Pike R, Tjosvold D. Budget participation, goal interdependence and controversy: a study of a Chinese public utility. Management Accounting Research (2001);12(1): 101-118.
22- Hirst MK, Lowy SM. The linear additive effects of budgetary goals difficulty and feedback on performance. Accounting, Organizations and Society (1990);15(5): 425-436.
23- Jawahar IM. The mediating role of appraisal feedback reactions on the relationship between rater feedback-related behaviour and rate performance. Group and Organization Management (2010); 35(4): 494-526.
24- Becker LJ. Joint Effect of Feedback and Goal Setting on Performance: A Field Study of Residential Energy Conservatism. Journaf of Applied Psycbology (1978). 63(4): 428-433.
25- Chong VK, Ferdiansah MI. An Experimental investigation on the effect of feedback control policy and need for achievement on subordinates΄ budgetary slack creation. Asia-Pacific Management Accounting Journal (2012). 7(1): 141-171.
26- Memari N, Mahdieh O, Barati Marnani A. Study the relationship between managers̕ communication skills and staff’s organizational commitment. Institute of Interdisciplinary Business Research 2013; 5(5): 198-208. [Persian]
27- Bonner SE, Sprinkle GB. The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002). Accounting, Organizations and Society; 27(4-5): 303-345.
28- Ajibolade SO, Akinniyi OK. “The influence of organizational culture and budgetary participation on propensity to create budgetary slack in public sector Organization s”. British Journal of Arts and Social Sciences 2013; 13(1):69-83.
29- Kren L. “Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created”. Advances in Management Accounting 2003; 11: 143-167.
30- Namazi M, Rezaei Gh. Modeling mediating role of management accounting information system, motivation, and organizational commitment in strategic planning and health service managers’ creation of the budgetary slack. Journal of management accounting and auditing knowledge 2017; 6(24): 113-133. [Persian]
31- Brownell P, Mcinnes M. Budgetary participation, motivation, and managerial performance. Accounting Review 1986; 61(4): 587-600.
32- Mahdavi Gh, Sarvestani A. Identifying the role of participatory budget in employee job satisfaction Fars University of medical sciences and health services. Journal of Healthcare Management 2016; 6(4): 35-43. [Persian]
33- Oslob A, Pakmaram A. The role of accrual accounting in the guilty of financial management decisions in West Azarbaijan University of medical sciences. Journal of Healthcare Management 2015; 6(2): 73-79. [Persian]
34- Kren L. Budgetary participation and managerial performance: the impact of information and environmental volatility. The Accounting Review 1992; 67(3): 511-526.
35- Steers RM. Factors affecting job attitude in a goal setting environment. Academy of Management Journal 1976; 19(1): 6-16.
36- Dunk AS. The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting Review 1993; 68(2): 400-410.
37- Abernethy MA, Stoelwinder JU. Budget use, task uncertainly, system goal orientation and subunit performance: a test of the fit hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 1991; 16: 105-120.
38- Wentzel k. The influence of fairness perception and goal commitment on manager’s performance in the budget setting, Behavioural Research in Accounting 2002; 14(1): 247-271.
39- Keshtkaran A, Heidari A, Bastani P. (2011). Study of Managers’ Communication Skills Based on the Staff’s View In Shiraz University Of Medical Sciences, 4 (5), Peivand Slatamt, 41-48. [Persian]
40- Govindarajan V. Appropriateness of accounting data in performance evaluations: an empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society 1984; 9(1): 125-135.