Click here to download

Job Satisfaction and Work Engagement in the Budgeting Practices of Public Healthcare Organizations. An empirical analysis
Journal Title: MANAGEMENT CONTROL 
Author/s: Domenico Raucci, Manuela Paolini 
Year:  2021 Issue: Language: Italian 
Pages:  20 Pg. 13-32 FullText PDF:  229 KB
DOI:  10.3280/MACO2021-001002
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 



Keywords: Behavioral Management Accounting in PHOs, Organizational support theory, Budgetary participation, Job satisfaction, Work engagement, Managerial performance

  1. Abernethy M.A. (1996). Physicians and resource management: the role of accounting and nonaccounting controls, Financial Accountability & Management, 12(2), pp. 141-156.
  2. Abernethy M.A., Vagnoni E. (2004), Power, organization design and managerial behaviour, Accounting, Organizations and Society, 29(3-4), pp. 207-225.
  3. Allen D.G., Shore L.M., Griffeth R.W. (2003), The role of perceived organizational support and supportive human resource practices in the turnover process, Journal of management, 29(1), pp. 99-118.
  4. Andrews R., Beynon M.J., McDermott A. (2019), Configurations of NPM reforms and the efficiency, effectiveness and equity of public healthcare systems: a fuzzy-set qualitative comparative analysis, Public Management Review, 21(8), pp. 1236-1260
  5. Anessi-Pessina E., Cantù E. (2006), Whither managerialism in the Italian national health service? The International journal of health planning and management, 21(4), pp. 327-355.
  6. Anessi-Pessina E., Cantù E. (2016), Multiple Logics and Accounting Mutations in the Italian National Health Service, Accounting Forum, 40, pp. 265-284.
  7. Anselmi L. (a cura di) (1996), L’equilibrio economico nelle aziende sanitarie, Il Sole 24Ore.
  8. Aquino K., Griffeth R. (1999), An exploration of the antecedents and consequences of perceived organizational support, Journal Organization Behavior, 22, pp. 347-366.
  9. Baron R.M., Kenny D.A. (1986), The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations, Journal of personality and social psychology, 51(6), pp. 1173.
  10. Bassani G., Cattaneo C. (2017), Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo, Management Control, 3, pp. 13-29., DOI: 10.3280/MACO2017-003002
  11. Birnberg J.G., Luft J., Shields M. D. (2007), Psychology Theory in Management Accounting Research, in Hopwood, A.G, Chapman, C.S. (Eds.), Handbook of Management Accounting Research, Amsterdam, Elsevier.
  12. Blau P.M. (1964), Social exchange theory, Retrieved September, 3(2007), 62.
  13. Borgonovi, E. (a cura di) (1990). Il controllo economico nelle aziende sanitarie. Egea.
  14. Brownell P. (1982), The role of accounting data in performance evaluation, budgetary participation and organizational effectiveness, Journal of Accounting Research, 20, pp. 12-27.
  15. Brownell P., McInnes M. (1986), Budgetary Participation, Motivation, and Managerial Performance, The Acccounting Review, Vol. LXI (4).
  16. Brusa L., Dezzani F. (1983), Budget e controllo di gestione, Milano, Giuffrè.
  17. Caldarelli A., Maffei M., Spanò R. (2012), I sistemi di valutazione della performance dei Direttori Generali come processo trasformazionale. Un’analisi empirica dei Servizi Regionali Italiani, Management Control, 3, pp. 37-62., DOI: 10.3280/MACO2012-003003
  18. Campanale C., Cinquini L. (2016), Emerging pathways of colonization in healthcare from participative approaches to management accounting, Critical Perspectives on Accounting, 39, pp. 59-74.
  19. Cattaneo C., Bassani G.V. (2016), Il processo di budget e l’interiorizzazione dei valori: il caso di un ospedale italiano, in Marchi L., Lombardi R., Anselmi L. (Eds.). Il governo aziendale tra tradizione e innovazione, Milano, FrancoAngeli.
  20. Chenhall R.H., Brownell P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), pp. 225-233.
  21. Chong V.K., Chong K.M. (2002), Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach, Behavioral Research in Accounting, 14(1), pp. 65-86.
  22. Corsi K. (2016), Risk Management nelle aziende sanitarie: profili tecnici e culturali. In:
  23. L.Marinò (a cura di) Modelli di management nel settore sanitario, Torino, Giappichelli, cap. 5, pp. 99-128.
  24. Covaleski M.A., Evans III J.H., Luft J.L., Shields M.D. (2003), Budgeting research: three theoretical perspectives and criteria for selective integration, Journal of Management accounting research, 15(1), pp. 3-49.
  25. Milani K. (1975), The relationship of participation in budget setting to industrial supervisor performance and attitudes: a field study, The Accounting Review, 50, pp. 274-284.
  26. Cropanzano R, Howes J.C., Grandey A.A., Toth P. (1997), The relationship of organizational politics and support to work behaviors, attitudes, and stress, Journal of Organizational Behavior, 18(2), pp.159-180.
  27. Del Bene L. (2000), Criteri e strumenti per il controllo gestionale nelle aziende sanitarie, Milano, Giuffrè.
  28. Demartini C., Trucco S. (2017), Are performance measurement systems useful? Perceptions from health care, BMC health services research, 17(1), pp. 96.
  29. Derfuss K. (2016), Reconsidering the participative budgeting-performance relation: A metanalysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), pp. 17-37.
  30. Dillman D. (2000), Mail and Internet Surveys: the tailored design method, Wiley & Sons.
  31. Eisenberger R., Armeli S., Rexwinkel B., Lynch P.D., Rhoades L. (2001), Reciprocation of perceived organizational support, Journal of applied psychology, 86(1), pp. 42.
  32. Eisenberger R., Huntington R., Hutchison S., Sowa D. (1986), Perceived organizational support, Journal of Applied psychology, 71(3), pp. 500.
  33. Flamholtz E. (1983), Accounting, budgeting and control systems in their organizational context: theoretical and empirical and empirical perspectives, Accounting, Organizations and Society, 8(2/3), pp. 35-50
  34. Fowler Jr. F.J. (2013), Survey research methods, Sage publications.
  35. Garg K, Dar I.A., Mishra M. (2018), Job satisfaction and work engagement: A study using private sector bank managers, Advances in Developing Human Resources, 20(1), pp. 58-71.
  36. Gouldner A.W. (1960), The norm of reciprocity, American sociological review, pp. 161-178.
  37. Hardy M.E., Hardy W.L. (1988), Role stress and role strain, in Hardy M.E., Conway M.E. (Eds). Role Theory: Perspectives for Health Professional, Norwalk, Appleton & Lange.
  38. Hassel L.G., Cunningham G.M. (1993), Budget effectiveness in multinational companies: an empirical examination of environmental interaction on cognitive and affective effect of two dimensions of budgetary participation, Scandinavian Journal of Management, 9(4), pp. 299-318.
  39. Judge T.A, Locke EA, Durham C.C, Kluger A.N. (1998), Dispositional effects on job and life satisfaction: the role of core evaluations, Journal of applied psychology, 83(1), pp. 17
  40. Kaiser H.F. (1958), The varimax criterion for analytic rotation in factor analysis, Psychometrika, 23(3), pp. 187-200.
  41. Kenis I. (1979), Effects of budgetary goal characteristics on managerial attitudes and performance, The Accounting Review, 54, pp. 707-721.
  42. Kirrane M., Lennona M., O’Connorb C., Fuc N. (2016), Linking perceived management support with employees’ readiness for change: The mediating role of psychological capital, Journal of Change Management, 17, pp. 1-20.
  43. Kurtessis J.N., Eisenberger R., Ford, M.T., Buffardi L.C., Stewart K.A., Adis C.S. (2017). Perceived organizational support: A meta-analytic evaluation of organizational support theory, Journal of management, 43(6), pp.1854-1884.
  44. Lapsley I. (1994), Responsibility accounting revived? Market reforms and budgetary control in health care, Management Accounting Research, 5(3-4), pp. 337-352.
  45. Lega F., Prenestini A. (2009), Medico-Manager, medico e manager o management del medico? in Cantù, E. (Ed). L’aziendalizzazione della sanità in Italia. Rapporto OASI, Egea
  46. Lega F., Vendramini E. (2008), Budgeting and performance management in the Italian national health system (INHS): assessment and constructive criticism, Journal of Health, Organisation and Management, 22(1), pp. 11-22.
  47. Levinson H. (1965), Reciprocation: The relationship between man and organization. Administrative Science Quarterly, 9, pp. 370-390.
  48. Locke EA, Latham GP. (1990), A theory of goal setting & task performance. Prentice-Hall.
  49. Longo F., Mele S., Salvatore D., Tasselli S., Monchiero G., Pinelli N. (2013), Il governo dei servizi territoriali: budget e valutazione dell'integrazione, Milano, Egea.
  50. Macinati M.S. (2012), Behavioural Management Accounting, Milano, Franco Angeli.
  51. Macinati M.S., Rizzo M.G. (2012), Partecipazione, commitment e informazioni di budget. I risultati di una ricerca empirica, Mecosan, 82.
  52. Macinati M.S., Rizzo M.G., D'Agostino G. (2014). Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi. Mecosan, 92.
  53. Macinati M.S., Rizzo M.G. (2014), Budget goal commitment, clinical managers’ use of budget information and performance, Health policy, 117(2), pp. 228-238.
  54. Macinati M.S., Anessi-Pessina E. (2014), Management accounting use and financial performance in public healthcare organisations: Evidence from the Italian National Health Service, Health Policy, 117(1), pp. 98-111.
  55. Macinati M.S., Rizzo M.G. (2016), Exploring the link between clinical managers involvement in budgeting and performance: Insights from the Italian public health care sector, Health care management review, 41(3), pp. 213-223.
  56. Macinati M.S., Bozzi S., Rizzo M.G. (2016), Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy, Health policy, 120(9), pp. 1017-1028.
  57. Macinati M.S., Cantaluppi G., Rizzo M.G. (2017). Medical managers’ managerial self-efficacy and role clarity: How do they bridge the budgetary participation-performance link? Health Services Management Research, 30(1), pp. 47-60.
  58. Macinati M.S, Rizzo M.G. (2018), Il ruolo di moderazione dell’identità professionale medica nella relazione tra partecipazione al processo di budget e performance dei medici responsabili di struttura, Mecosan, 106.
  59. Magner N., Welker R.B., Campbell T.L. (1996), Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework, Accounting and Business Research, 27(1), pp. 41-50.
  60. Mahoney T., Jerdee T.H., Carroll S.J. (1963), Development of Managerial Performance: A Research Approach, Cincinnati, South-Western Publishing Company.
  61. Maiga A.S. (2005), Antecedents and consequences of budget participation, Advances in management accounting, 14(1), pp. 211-231.
  62. Marchi L., Marasca S., Chiucchi M.S. (2018), Controllo di gestione, Torino, Giappichelli.
  63. Merchant K.A. (1981), The design of the corporate budgeting system: influences on managerial behavior and performance, Accounting Review, pp. 813-829.
  64. Mia, L. (1989). The impact of participation in budgeting and job difficulty on managerial performance and work motivation: a research note, Accounting, Organizations and Society, 14(4), pp. 347-357.
  65. Michel Sørup C., Jacobsen P. (2013), Healthcare performance turned into decision support, Journal of health organization and management, 27(1), pp. 64-84.
  66. Mo T.O. (2008), Doctors as managers: Moving towards general management? The case of unitary management reform in Norwegian hospitals, Journal of Health Organization administration and management, 22, pp. 400-415
  67. Morandi F., Angelozzi D., Di Vincenzo F. (2019), Individual and job-related determinants of bias in performance appraisal: The case of middle management in health care organizations, Health Care Management Review.
  68. Nouri H., Parker R.J. (1998), The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment, Accounting, Organizations and society, 23(5-6), pp. 467-483.
  69. Numerato D., Salvatore D., Fattore G. (2012), The impact of management on medical professionalism: a review, Sociology of health & illness, 34(4), pp. 626-644.
  70. O'Driscoll M.P., Randall D.M. (1999), Perceived organisational support, satisfaction with rewards, and employee job involvement and organisational commitment, Applied Psychology, 48(2), pp. 197-209.
  71. Oppenheim A.N. (1992), Questionnaire Design, Interviewing and Attitude Measurement, London, Pinter Publishers Limited.
  72. Oppi C., Campanale C., Cinquini L., Vagnoni E. (2019), Clinicians and accounting: A systematic review and research directions, Financial Accountability & Management, 35(3), pp. 290-312.
  73. Pierro A., Lombardo I., Fabbri S., Di Spirito A. (1995), Evidenza empirica della validità delle misure di job involvement e organizational commitment: Modelli di analisi fattoriale confermativa. TPM, 2(1), pp. 5-18.
  74. Raucci D., Lepore D. (2015), The Role of Participation in the Design of Time Equations in the Time-Driven Activity based Costing - A Systematic Review of the Literature, Journal of Applied Economic Sciences, 10(3), pp. 33.
  75. Rea M.A. (2006), Il modello aziendale in sanità, Roma, Aracne.
  76. Rhoades L., Eisenberger R. (2002), Perceived organizational support: a review of the literature, Journal of applied psychology, 87(4), pp. 698.
  77. Rich B.L., Lepine J.A., Crawford E.R. (2010), Job engagement: Antecedents and effects on job performance, Academy of Management Journal, 53, pp. 617-635
  78. Riahi-Belkaoui A. (2002), Behavioral management accounting, Greenwood Publishing.
  79. Rivière A., Commeiras N., Loubès A. (2013), Tensions de rôle et stratégies d’ajustement: une étude auprès de cadres de santé à l’hôpital, Journal de gestion et d’économie médicales, 31(2), pp. 142-162.
  80. Rizzo M.G. (2014), La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e I relative risvolti sulla performace manageriale. I risultati di un caso studio, Management Control, 1, pp. 9-34., DOI: 10.3280/MACO2014-001002
  81. Salvatore C. (2000). I sistemi di controllo nell'economia delle aziende sanitarie pubbliche, Padova, Cedam.
  82. Sargiacomo M. (2003), Comportamento manageriale e best-practices nell’azienda USL, Torino, Giappichelli.
  83. Sartirana M., Prenestini A., Lega F. (2014), Medical management: hostage to its own history? The case of Italian clinical directors, International Journal of Public Sector Management, 27(5), pp. 417-429.
  84. Shields J.F., Shields M.D. (1998), Antecedents of participative budgeting, Accounting, organizations and society, 23(1), pp. 49-76.
  85. Sholihin M, Pike R., Mangena M., Li J. (2011), Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organization, The British Accounting Review, 43(2), pp. 135-146.
  86. Shore L.M., Wayne S.J. (1993), Commitment and employee behavior: Comparison of affective commitment and continuance commitment with perceived organizational support, Journal of applied psychology, 78(5), pp. 774.
  87. Smidts A., Pruyn A.T.H., Cess B.M.V.R. (2001), The impact of employee communication and perceived external prestige on organizational identification, Academy of Management Journal, 44(5), pp. 1051-1062.
  88. Stock J.H., Watson M.W. (2005), Introduzione all'econometria, Pearson Italia.
  89. Vagnoni E., Maran L. (2013), Il controllo di gestione nelle aziende sanitarie pubbliche, Maggioli Editore.
  90. Vandenberg R.J., Lance C.E. (1992), Examining the causal order of job satisfaction and organizational commitment. Journal of management, 18(1), pp. 153-167.
  91. Wentzel K. (2002), The influence of fairness perceptions and goal commitment on managers' performance in a budget setting. Behavioral research in Accounting, 14(1), pp. 247-271.
  92. Yammarino F.J., Skinner S.J., Childers T.L. (1991), Understanding mail survey response behavior a meta-analysis. Public Opinion Quarterly, 55(4), pp. 613-639.

Domenico Raucci, Manuela Paolini, Job Satisfaction and Work Engagement in the Budgeting Practices of Public Healthcare Organizations. An empirical analysis in "MANAGEMENT CONTROL" 1/2021, pp. 13-32, DOI:10.3280/MACO2021-001002

   

FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content