Identifying the Role of Participatory Budget in Employee Job Satisfaction Fars University of Medical Sciences and Health Services

Subject Areas : medical documents

غلامحسین  مهدوی ¹ (استاد/دانشگاه شیراز)
امیر  سروستانی ² (مدرس/دانشگاه شیراز)

Received: 2015-09-05 Accepted : 2016-06-13 Published : 2016-05-21

Keywords: Participatory Budget, Health services, University of Medical Sciences, Job Satisfaction,

Abstract :

Introduction: Setting a budget based on employee involvement, including approaches that could lead to more accurate budget and also causes positive feeling of staff. In this paper, the effect of participation in budgeting on the employee job satisfaction Fars University of Medical Sciences and Health Services is investigated. Methods: Descriptive correlational research method and a survey is used. In terms of time, the research is a cross-sectional study. Standard questionnaire for Milani (1975) and a standard questionnaire job description of Smith, Kendall and Halyn (1989) is used to gathering data. All staff administrative Fars University of Medical Sciences and Health Services make up the population of the study. Using Cochran formula, the statistic sample of research was 291 people. To test the hypotheses, the regression method and the software SPSS version 18 was used. Results: Based on regression analysis, adjusted coefficient of determination is equal to 0/376 can be 37/6% of the variability of the variable job satisfaction and participation in the budget forecast. The results also indicate that the variables involved in the preparation of the budget (t=7/476 and p=0/000) significant positive impact on job satisfaction is Fars University of Medical Sciences and Health Services. Conclusion: Involvement in the preparation of the budget is affecting job satisfaction and the results should be considered in the budget process.

References:

1- Shields F, Shields M. Antecedents of participative budgeting. Accounting, Organizations and Society 1998; 23(1): 49-76.

2- Saikim M. The effect of budgetary participation on managerial performance: A study on Kota Kinabalu area ]Msc Thesis[,Sabah: Malaysia Sabah University; 2012.

3- Nouri H, Parker R. The relationship between budget participation and job performance: The roles of budget adequacy and organization commitment. Accounting, Organizations and society 1998; 23(5-6): 467-483.

4- Lua C M, Tan S L. The effects of participation and job-relevant information and environmental volatility. Review of Quantitative Finance and Accounting 2003; 21(1): 511-526.

5- Dakhli A. Budgetary Participation, Locus of Control and Job Satisfaction in Tunisia. Working paper 2009. Tunisia University. Available from: https://halshs.archives-ouvertes.fr/halshs-00459229/document.

6- Hofstede G H. Game of Budget Control. London: Tavistock; 1968.

7- Tavakoli mohammad M, Etemadi H. ]Investigating the relationship between participating in budgeting and managers performance and the effect of job information in the main companies under the Ministry of Petroleum[ Daneshvar Raftar Journal 2008; 23: 81-90. ]Persian[

8- Kharazi K, Mirkamali M. ]Servant Leadership and Employee’s Job Satisfaction[ Journal of Public Administration Perspective 2013; 14: 87-116. ]Persian[

9- Darvish H. ]Study of effective factors of employee's job satisfaction (research-analytical approach)[ Organizational Culture Management 2008; 16: 117-140. ]Persian[

 

10- Pourzamani Z, Naderi B. ]Investigating Barriers to establish operating budgeting in organization's trade-industrial free zones[. Journal of Health Accounting 2012; 1(1): 1-16. ]Persian[

11- Tsui L. The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western Managers. The International Journal of Accounting 2001; 36(2): 125−146.

12- López A, William S, Mc Naira F. Effects of budgetary participation conflict on job performance of Mexican and US managers. Advances in Accounting, incorporating Advances in International Accounting 2008; 24(1): 49–64.

13- Rabiee A, Kermani M, Ramezani M, Khatib M. The impact of quality management system on the job satisfaction in hospitals of social security srganization Tehran state. Journal of Healthcare Management 2010; 2(3,4): 67-77.

14- Rezghi Shirsavar H, Mousavi M. The relationship between job satisfaction and productivity of the staff of the medical Islamic Azad University of Tehran. Journal of Healthcare Management 2011; 3(3,4): 19-27.

 

: 50.