Partecipazione, commitment e informazioni di budget. I risultati di una ricerca empirica

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.