2021 - Franco Angeli
Article
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Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche : una verifica empirica
13-32 p.
- The role of budgeting practices in Public Healthcare Organizations (PHOs) has become crucial since clinical heads of units have become budget holders and their traditional medical accountability has, therefore, been extended to include their financial accountability. The hybrid nature of "medicomanagers" can induce risks related to their role ambiguity, which can affect their performance negatively. In order to mitigate these effects, the budgeting process's effective organizational support for their managerial role could make a significant contribution.d on organizational support theory and adopting a behavioral management accounting perspective, this paper explores effectiveness of clinical managers' budgetary participation with regard to enhancing their job satisfaction, as well as work engagement's mediating effect on the job satisfactionmanagerial performance link.
- Using a questionnaire, the authors collected data on a sample of clinical managers of Italian PHOs and used a regression analysis to test the research hypotheses. The results provide significant insights into psychological variables' mediating role in the link between budgeting practices and PHOs' performance, confirming that budgetary participation has a direct effect on clinical managers' job satisfaction, while work engagement fully mediates the job satisfactionmanagerial performance link. [Publisher's text].
Is part of
Management Control : 1, 2021-
Information
ISSN: 2239-4397
KEYWORDS
- Behavioral Management Accounting in PHOs, Organizational support theory, Budgetary participation, Job satisfaction, Work engagement, Managerialrmance
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In this issue
- Il lato umano del controllo per fronteggiare la crisi
- Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche : una verifica empirica
- Il ruolo degli aspetti comportamentali e culturali del controllo di gestione : un'analisi comparativa a livello internazionale
- La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali : il caso di un'azienda di trasporto pubblico locale
- L'approccio integrato al controllo aziendale in un periodo di crisi "eccezionale" : il caso del Gruppo Farnese
- L'impatto della crisi pandemica sui sistemi di controllo di gestione : un'analisi empirica
- Implementazione di sistemi di misurazione delle performance nelle PMI : elementi di analisi nella prospettiva del cambiamento organizzativo
- Management control systems package e turnaround : un caso aziendale
- "Early warnings" : incremento nella capacità di risposta o perdita di rilevanza?