TY - JOUR
T1 - Medical managers’ managerial self-efficacy and role clarity: How do they bridge the budgetary participation–performance link?
AU - Macinati, Manuela Samantha
AU - Cantaluppi, Gabriele
AU - Rizzo, Marco Giovanni
PY - 2017
Y1 - 2017
N2 - This study explains the process ‘’how’’ organizational accounting practices, such as budgetary participation, influence
medical doctors’ perceptions and beliefs associated with their hybrid role and what the consequences are on their
performance. Building on social cognitive theory, we hypothesize a structural model in which managerial self-efficacy and
role clarity mediate the effects of budgetary participation on performance. The data were collected by a survey conducted
in an Italian hospital. The research hypotheses were tested employing a path model. The results suggest that role
clarity and managerial self-efficacy fully mediate the link between budgetary participation and performance. From a
managerial viewpoint results suggest that organizations that invest in budgetary participation will also affect individual
beliefs about the perceived benefits of participation itself, since an information-rich internal environment allows employees
to experience a clearer sense of direction through organizational goals. According to our results, organizations that
seek self-directed employees should pay attention to the experience the medical managers acquire through budgetary
participation. In fact, this event influences the employees’ mental states—and specifically provides them with information
needed to perform in the role and enhance their judgment of their own capabilities to organize and execute the required
course of actions—which take on internal psychological motivation to reach performance levels.
AB - This study explains the process ‘’how’’ organizational accounting practices, such as budgetary participation, influence
medical doctors’ perceptions and beliefs associated with their hybrid role and what the consequences are on their
performance. Building on social cognitive theory, we hypothesize a structural model in which managerial self-efficacy and
role clarity mediate the effects of budgetary participation on performance. The data were collected by a survey conducted
in an Italian hospital. The research hypotheses were tested employing a path model. The results suggest that role
clarity and managerial self-efficacy fully mediate the link between budgetary participation and performance. From a
managerial viewpoint results suggest that organizations that invest in budgetary participation will also affect individual
beliefs about the perceived benefits of participation itself, since an information-rich internal environment allows employees
to experience a clearer sense of direction through organizational goals. According to our results, organizations that
seek self-directed employees should pay attention to the experience the medical managers acquire through budgetary
participation. In fact, this event influences the employees’ mental states—and specifically provides them with information
needed to perform in the role and enhance their judgment of their own capabilities to organize and execute the required
course of actions—which take on internal psychological motivation to reach performance levels.
KW - budgetary participation
KW - italy
KW - budgetary participation
KW - italy
UR - http://hdl.handle.net/10807/101454
U2 - 10.1177/0951484816682398
DO - 10.1177/0951484816682398
M3 - Article
SN - 0951-4848
VL - 30
SP - 47
EP - 60
JO - Health Services Management Research
JF - Health Services Management Research
ER -