Budget goal commitment, clinical managers’ use of budget information and performance

Exploring the link between clinical managers involvement in budgeting and performance

“…All the questionnaires were fully completed, and thus, none of them were excluded from the study. Although the sample size is similar to that reported by other behavioral management accounting studies (e.g., Macinati & Rizzo, 2014;Wentzel, 2002), we recognize that a sample of 53 can result in a low statistical power of the study, which negatively affects the likelihood that a nominally statistically significant finding actually reflects a true effect. Table 1 shows the demographic information of participants.…”

“…Nevertheless, international literature has raised concerns about the effective integration of clinicians into hospital management structures, highlighting clinical manager hybrid identities or stressing their role in providing the interface between the professional and managerial cultures (see, for review, Hoff, 2001;Mo, 2008;Numerato et al, 2012). Although a progressive absorption of management expertise by clinicians has been noted (e.g., Abernethy, 1996;Liu, 2008;Macinati & Rizzo, 2014), there is still a lot to be learned about clinical managers' attitudes toward managerial work, how clinical manager commitment toward managerial roles can be enhanced, and its link with performance. Indeed, potentially important phenomena of the scarce alignment between professional values and organizational requirements might be perceived by clinical managers who possibly may not feel emotionally attached and psychologically tied to the managerial role to be performed.…”

“…Although the clinical manager role is highly complex and involves a broad set of tasks, literature has repeatedly stressed the beneficial effects of participative budgeting on influencing employee attitudes, motivation, and subsequent organizational behavior and performance (e.g., Covaleski, Evans, Luft, & Shields, 2003;Shields & Shields, 1998). Nevertheless, little empirical research on these important issues has been conducted in health care, which explicitly focuses on the attitudinal and behavioral factors that influence the effective integration of clinical managers into hospital management (e.g., Abernethy, 1996;Macinati & Rizzo, 2014;Wentzel, 2002).…”

“…The motivation for conducting this study in Italy is twofold. On one hand, the Italian health care sector has undergone significant managerial reforms, although the impact of these initiatives on performance has been questioned (e.g., Macinati & Anessi, 2014;Macinati & Rizzo, 2014); on the other hand, the Italian public hospital sector has a long tradition in medical management, and the appointment of senior medical doctors as clinical managers has barged in on wellestablished roles, professional groups, and organizational structures (Sartirana et al, 2014).…”

Clinicians and accounting: A systematic review and research directions

“…In this sense, clinicians challenge traditional professionalism (McGivern, Currie, Ferlie, Fitzgerald, & Waring, ) and assume a boundary role between clinical professionals and managers (Fitzgerald, Ferlie, McGivern, & Buchanan, ). The literature shows that since clinicians started to receive managerial education, they have increased their commitment to AISs (Carlström, ; Macinati & Rizzo, ). In addition, Notman et al.…”