A Study of the Determinants Affecting Budgetary Participation in Hospitals-From the Perspective of Social Cognitive Theory
|Keywords:||預算參與;策略強調;工作負荷程度;認知預算有用性;Budgetary Participation;Strategic Emphasis;Work-Related Tension;Perceived Usefulness of Budget|
National Chiao Tung University
Taiwan's health insurance system adopts global budget system, which makes most hospitals unable to allocate resources reasonably. Related studies show that an effective budget system in place enables hospitals not only to present specific quantitative data and indicator-based success rates that can serve as a basis of their negotiations for medical funding, but also to better plan their existing resources. For the creation of an effective budget system, this paper suggests that high budgetary participation is a key factor that affects hospitals' performance. However, past researches mostly focus on examining the impact of budgetary participation on performance and budgetary attitudes and rarely explore the antecedents affecting budgetary participation. This study therefore cites the social cognitive theory and integrates external environmental factors (medical environmental unpredictability and medical environmental competition), internal organizational factors (strategic emphasis of cost containment and revenue generation) and factors related to budget supervisors' perceptions (perceived usefulness of budget and perceived work-related tension) to take a closer look at the effect of these factors on budgetary participation behaviors. The research samples are 156 medical budget supervisors from regional teaching hospitals rated as ＂excellent＂ in a national accreditation and the data for empirical research are collected through a questionnaire survey. The empirical results show that (1) the external environmental factors (medical environmental unpredictability and medical environmental competition) have significant positive effect on strategic emphasis of cost containment and revenue generation; (2) greater medical environmental competition is more likely to have a significant positive effect on medical supervisors' perceived usefulness of budget; (3) Strategic emphasis of revenue generation has a positive effect on medical budget supervisors' personal cognitive factors; (4) Strategic emphasis of cost containment has a positive effect only on perceived usefulness of budget; and (5) the medical environmental factors and strategic emphasis factors are more likely to have positive effects on medical budget supervisors' final budgetary participation behaviors when their perceived budget usefulness and perceived work-related tension are greater. Finally, this study created a model for factors that affect hospitals' budgetary participation behaviors and the presented empirical results may provide some insight into budget management.
Journal of Management and System
|Appears in Collections:||Journal of Management and System|
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