TY - JOUR
T1 - Exploring the link between clinical manager involvement in budgeting and performance. Insights from the Italian public healthcare sector
AU - Macinati, Manuela Samantha
AU - Rizzo, Marco Giovanni
PY - 2016
Y1 - 2016
N2 - Background: The public health care sector has had an increase in initiatives, mostly inspired by New Public Management principles, aimed at assigning financial accountability to clinical managers. However, clinical managers might experience a scarce alignment between professional values and organizational requirements, which is a potentially important phenomena that may result in negative consequences on clinical managers' job performance.
Purposes: Building on Psychological Ownership Theory and adopting a psychology-based management accounting research approach, we focus on the managerial (nonmedical) role the clinical manager fulfills and explore the budgetary participation–performance link via the indirect effects of job-based psychological ownership, role clarity, and clinical managers' affective commitment toward managerial roles.
Methodology/Approach: The data were collected by a survey conducted in an Italian hospital. The research hypotheses were tested employing a path model.
Findings: Our study revealed new insights that shed some light on underexplored processes through which mental states mediate the participation–performance link. Among these latter, the findings demonstrate that (a) budgetary participation has a direct effect on job-based psychological ownership; (b) role clarity mediates participation- and job-based psychological ownership link; (c) role clarity and job-based psychological ownership partially mediate the participation–commitment link; and (d) job-based psychological ownership, role clarity, and commitment fully mediate the participation–performance link.
Practice Implications: 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.
AB - Background: The public health care sector has had an increase in initiatives, mostly inspired by New Public Management principles, aimed at assigning financial accountability to clinical managers. However, clinical managers might experience a scarce alignment between professional values and organizational requirements, which is a potentially important phenomena that may result in negative consequences on clinical managers' job performance.
Purposes: Building on Psychological Ownership Theory and adopting a psychology-based management accounting research approach, we focus on the managerial (nonmedical) role the clinical manager fulfills and explore the budgetary participation–performance link via the indirect effects of job-based psychological ownership, role clarity, and clinical managers' affective commitment toward managerial roles.
Methodology/Approach: The data were collected by a survey conducted in an Italian hospital. The research hypotheses were tested employing a path model.
Findings: Our study revealed new insights that shed some light on underexplored processes through which mental states mediate the participation–performance link. Among these latter, the findings demonstrate that (a) budgetary participation has a direct effect on job-based psychological ownership; (b) role clarity mediates participation- and job-based psychological ownership link; (c) role clarity and job-based psychological ownership partially mediate the participation–commitment link; and (d) job-based psychological ownership, role clarity, and commitment fully mediate the participation–performance link.
Practice Implications: 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.
KW - budgetary participation
KW - performance
KW - budgetary participation
KW - performance
UR - http://hdl.handle.net/10807/85240
U2 - 10.1097/HMR.0000000000000071
DO - 10.1097/HMR.0000000000000071
M3 - Article
SN - 0361-6274
VL - 41
SP - 213
EP - 223
JO - Health Care Management Review
JF - Health Care Management Review
ER -