Abstract
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.
Lingua originale | English |
---|---|
pagine (da-a) | 47-60 |
Numero di pagine | 14 |
Rivista | Health Services Management Research |
Volume | 30(1) |
DOI | |
Stato di pubblicazione | Pubblicato - 2017 |
Keywords
- budgetary participation
- italy