Exploring the link between clinical managers involvement in budgeting and performance

Abstract

From a managerial viewpoint, an understanding of how clinical managers' feelings of ownership toward managerial roles could be enhanced is imperative in health care because ownership accounts for important attitudinal and organizational consequences. Results suggest that health care organizations that invest in budgetary participation will directly and indirectly affect clinical managers' psychological ownership, and this, along with role clarity, motivates clinical managers' managerial work attitudes and performance.

Clinicians and accounting: A systematic review and research directions

“…Conversely, the literature shows that when clinicians and controllers cooperate, not only do they both recognize differences in their backgrounds, but also the advantages of integration (Fiondella et al., ; Guven Uslu & Conrad, ). In more depth, the involvement of clinicians in management by cooperation with controllers can increase clinicians’ perception of accounting as integrated in their activity, enhancing their feelings of dominion over their managerial role (Macinati & Rizzo, ). In addition, when clinicians change their approach to AISs, they positively contribute to management and consider accounting to be a tool to maintain their existing power (Ferlie & McGivern, ; Jacobs, ), to gain political relevance, to exert control over their colleagues (Fitzgerald & Ferlie, ), and ensure their dominant position in the future (Jones, ; Lehtonen, ; Nyland & Pettersen, ; Scarparo, ).…”

“…The participation of clinicians in the design of AISs also generates a more intensive use of AISs (Coombs, ) and a use of cost information that is mediated by a stronger commitment to organizational goals (Macinati & Rizzo, ). In fact, the strong identification of clinicians with organizational goals is translated into a more conscious use of accounting information and, therefore, better decisions (Cherry, Ford, & Peterson, ; Conrad and Guven Uslu, ; Doolin, ; Eldenburg et al., ; Macinati, ; Macinati & Rizzo, , ).…”

“…Furthermore, when clinicians are involved through cooperation, clinicians can positively affect AISs' design and the definition of accounting goals (Baker & Denis, 2011;Hellman et al, 2015). In more depth, when clinicians contribute to AISs and there is consensus on goals among clinicians and controllers, HCOs gain performance improvements and growing attention to the dissemination of strategies to employees (Guven Uslu & Conrad, 2008;Lachmann, Knauer, & Trapp, 2013;Macinati & Rizzo, 2016). The participation of clinicians in the design of AISs also generates a more intensive use of AISs (Coombs, 1987) and a use of cost information that is mediated by a stronger commitment to organizational goals (Macinati & Rizzo, 2014).…”

“…Other variables having an impact on clinicians' willingness to undergo managerial roles, that should be further investigated, refer to the patterns of collaboration between clinicians and controllers (Macinati & Rizzo, 2016). In particular, there is the need for a deeper understanding of the relationships between clinicians and controllers, and the process of delegation of managerial roles and duties to clinicians (Börner & Verstegen, 2013;Kurunmaki, 2004).…”

Effects of Job Involvement, Managerial Attitudes, and Information Sharing on Controllers› Performance in the Budgetary Context

“…According to Katz and Kahn (1978) and Diefendorff, Brown, Kamin, and Lord (2002), the effective functioning of an organization requires employees not only to perform their prescribed roles but also involves behaviors that go beyond formal obligations. An organization's budget processes can lead to an increase in a subordinate's involvement with the organization, which can then result in higher performance in the subordinate's tasks (Macinati and Rizzo, 2016;Shields and Shields, 1998).…”