Abstract
International literature has paid increased attention to the importance of budgetary participation in enhancing management accounting systems effectiveness. NPM reforms (DL.vo. 502/92) attributed a pivotal role to internal budget in enhancing clinicians' accountability surprisingly, no research has been conducted in the Italian National Health Service to investigate whether budgetary participation affects organizational commitment and satisfaction with budget information. The responses of 51 budget holder were analyzed using factor analysis and two regression models. The results confirmed that higher level of budgetary participation affects organizational commitment and t satisfaction with budget information.
| Translated title of the contribution | [Autom. eng. transl.] Participation, commitment and budget information. The results of an empirical research |
|---|---|
| Original language | Italian |
| Pages (from-to) | 25-42 |
| Number of pages | 18 |
| Journal | Mecosan |
| Volume | 21(82) |
| Publication status | Published - 2012 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 3 Good Health and Well-being
Keywords
- Budget information
- Commitment
- Health Policy
- Participation
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