Budget goal clarity as a mediator in the relationship between budgeting practices and budgetary performance in healthcare

Marco Giovanni Rizzo

Authors

Marco Giovanni Rizzo UNIVERSITA' CATTOLICA DEL SACRO CUORE , FACOLTA' DI ECONOMIA, Dipartimento di di Scienze dell’Economia e della Gestione Aziendale https://orcid.org/0000-0002-4162-5627

Keywords:

Helathcare, Hybrid manager, Budgetary participation, Budget goal clarity, Budgetary perfomance, Budgeting practices

Abstract

Purpose - This paper draws on the Behavioral Management Accounting (BMA) literature and applies Goal-setting theory to propose a research model that examines how the cognitive effects of a specific budgeting practice - budgetary participation - influence budget goal clarity, which in turn affects budgetary performance in a healthcare setting. Furthermore, the model explores how the relationship between budgetary participation and performance is mediated by an underexplored individual-level variable: budget goal clarity. Budget goal clarity is recognized as particularly important in contexts where budget holders are not traditional managers but hybrid professionals - responsible for both clinical and financial outcomes - who often have limited familiarity with managerial tools and financial target goals, a circumstance that could influence their attitudes, behaviors and performance.

Design/approach - The study administered a cross-sectional survey to a sample of medical doctors working in a public hospital who were identified as budget holders.

Findings - The findings reveal that: (i) budgetary participation has a direct effect on budget goal clarity; (ii) budget goal clarity subsequently impacts budgetary performance; and (iii) budget goal clarity mediates the relationship between budgetary participation and budgetary performance

Originality/value - This paper contributes to the existing BMA literature on hybrid settings by suggesting that incorporating budget goal clarity as a mediator in the budgetary participation–performance relationship offers a novel perspective on the cognitive and perceptual dynamics shaping the psychological mechanisms that link the positive cognitive effects of participatory budgeting to attitudes, behaviors and, ultimately, to budgetary performance.

Downloads

Download data is not yet available.

Author Biography

Marco Giovanni Rizzo, UNIVERSITA' CATTOLICA DEL SACRO CUORE , FACOLTA' DI ECONOMIA, Dipartimento di di Scienze dell’Economia e della Gestione Aziendale

Marco Giovanni Rizzo, Associate Professor of Business Administration, Accounting & Performance Measurement

Facoltà di Economia, Dipartimento di Scienze dell’Economia e della Gestione Aziendale,

Università Cattolica del Sacro Cuore, Roma, Italy.

E-mail: marcogiovanni.rizzo@unicatt.it

References

Ahmed, Z. U. (2025). Beyond “dummy variable”: Progress and potential of gender research in management accounting. Journal of Accounting & Organizational Change, 21(7), 169–195.

Alawia, A. N., Ibrahim, A. H., & Shariff, M. N. M. (2021). Budget participation and managerial performance: The mediating role of budget goal clarity. Journal of Financial Reporting and Accounting, 19(1), 1–23. https://doi.org/10.1108/JFRA-06-2020-0145

Alhasnawi, M. Y., Said, R. M., Daud, Z. M., & Muhammad, H. (2023). Enhancing managerial performance through budget participation: Insights from a two-stage A PLS-SEM and artificial neural network approach (ANN). Journal of Open Innovation: Technology, Market, and Complexity, 9(4), 100161.

Anderson, S. W., & Lillis, A. M. (2011). Corporate governance, board involvement in management and organizational performance. Accounting, Organizations and Society, 36(3), 209–225. https://doi.org/10.1016/j.aos.2011.03.002

Anessi-Pessina, E., & Cantù, E. (2006). Whither managerialism in the Italian national health service? The International Journal of Health Planning and Management, 21(4), 327–355.

Anthony, R. N. (1965). Planning and control systems: A framework for analysis. Harvard Business School Press.

Arnaboldi, M., Lapsley, I., & Steccolini, I. (2015). Performance management in the public sector: The ultimate challenge. Financial Accountability & Management, 31(1), 1–22. https://doi.org/10.1111/faam.12049

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), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173

Behling, O., & Law, K. S. (2000). Translating questionnaires and other research instruments: Problems and solutions (Vol. 133). Sage.

Berta, P., Seghieri, C., & Vittadini, G. (2013). Comparing health outcomes among hospitals: The experience of the Lombardy Region. Health Care Management Science, 16(3), 245–257. https://doi.org/10.1007/s10729-012-9215-0

Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management accounting research. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbooks of Management Accounting Research (Vol. 1, pp. 113–135). Elsevier. https://doi.org/10.1016/S1751-3243(06)01004-2

Blomgren, M., & Waks, C. (2015). Coping with contradictions: Hybrid professionals managing institutional complexity. In Organizational Hybridity (pp. 145–161). Routledge.

Blomgren, M., Hedmo, T., & Waks, C. (2014). Struggles behind the scenes: Reputation management in Swedish hospitals. In Organizational Reputation in the Public Sector (p. 22). Routledge.

Boemelburg, R., Zimmermann, A., & Palmié, M. (2023). How paradoxical leaders guide their followers to embrace paradox: Cognitive and behavioral mechanisms of paradox mindset development. Long Range Planning, 56(4), 102319.

Brownell, P. (1982). Participation in the budgeting process: When it works and when it doesn’t. Journal of Accounting Literature, 1, 124–153.

Brownell, P., & McInnes, M. (1986). Budgetary participation, motivation, and managerial performance. The Accounting Review, 61(4), 587–600. https://doi.org/10.2308/accr.1986.61.4.587

Campanale, C., Cinquini, L., & Grossi, G. (2021). The role of multiple values in developing management accounting practices in hybrid organisations. The British Accounting Review, 53(6), 100999. https://doi.org/10.1016/j.bar.2021.100999

Brusca, I., Caperchione, E., Cohen, S., & Rossi, F. M. (Eds.). (2015). Public sector accounting and auditing in Europe: The challenge of harmonization (pp. 1–278). Palgrave Macmillan.

Cepiku, D., Mastrodascio, M., & Wang, W. (2024). Factors shaping the use of performance information by public managers. Public Management Review, 1–22.

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), 65–86.

Chong, V. K., & Leung, P. (2003). The effects of organizational culture and information asymmetry on managerial performance in the budgetary participation setting. Accounting and Business Research, 33(1), 19–30.

Chong, V. K., Eggleton, I. R., & Leong, M. K. (2006). The multiple roles of participative budgeting on job performance. Advances in Accounting, 22, 67–95.

Covaleski, M. A., Evans, J. H., III, Luft, J. L., & Shields, M. D. (2003). Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15(1), 3–49. https://doi.org/10.2308/jmar.2003.15.1.3

Croft, A., Schmader, T., & Block, K. (2015). An underexamined inequality: Cultural and psychological barriers to men’s engagement with communal roles. Personality and Social Psychology Review, 19(4), 343–370.

Cuganesan, S., & Free, C. (2021). Employees’ identification and management control systems: A case study of modern policing. Accounting, Auditing & Accountability Journal, 34(1), 31–53.

Demartini, C., & Mella, P. (2014). Beyond feedback control: The interactive use of performance management systems. Implications for process innovation in Italian healthcare organizations. International Journal of Health Planning and Management, 29(4), e1–e30. https://doi.org/10.1002/hpm.2222

Demartini, C., & Trucco, S. (2017). Are performance measurement systems useful? Perceptions from health care. BMC Health Services Research, 17, 96. https://doi.org/10.1186/s12913-017-2036-4

Derfuss, K. (2009). The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: A meta-analysis. European Accounting Review, 18(2), 203–239. https://doi.org/10.1080/09638180802652371

Derfuss, K. (2016). Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), 17–37. https://doi.org/10.1016/j.bar.2015.07.001

Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: The tailored design method (4th ed.). Wiley.

Dunk, A. S. (1993a). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 68(2), 400–410.

Dunk, A. S. (1993b). The effects of job-related tension on managerial performance in participative budgetary settings. Accounting, Organizations and Society, 18(7–8), 575–586.

Dunk, A. S. (1995). The differential effect of information asymmetry on the relation between budgetary participation and departmental performance. Advances in Management Accounting, 4, 147–161.

Earley, P. C., Northcraft, G. B., Lee, C., & Lituchy, T. R. (1987). Impact of process and outcome accountability on performance and evaluation. Journal of Applied Psychology, 72(2), 268–273. https://doi.org/10.1037/0021-9010.72.2.268

Frederica, N., & Augustine, A. (2020). Participatory budgeting and managerial performance in public sector organizations: Evidence from local governments. Journal of Public Administration and Policy Research, 12(2), 11–22. https://doi.org/10.5897/JPAPR2020.0497

Grigoroudis, E., Orfanoudaki, E., & Zopounidis, C. (2012). Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard. Omega, 40(1), 104–119. https://doi.org/10.1016/j.omega.2011.04.001

Gray, J. A. M. (2017). Value based healthcare. BMJ, 356, j437

Grossi, G., Vakkuri, J., & Sargiacomo, M. (2020). Accounting, performance and accountability challenges in hybrid organisations: A value creation perspective. Accounting, Auditing & Accountability Journal, 33(1), 256–280. https://doi.org/10.1108/AAAJ-02-2019-3869

Gul, F. A., Tsui, J. S., Fong, S. C., & Kwok, H. Y. (1995). Decentralisation as a moderating factor in the budgetary participation-performance relationship: Some Hong Kong evidence. Accounting and Business Research, 25(98), 107–113.

Haigh, N., Walker, J., Bacq, S., & Kickul, J. (2015). Hybrid organizations: Origins, strategies, impacts, and implications. California Management Review, 57(3), 5–12.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2020). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). SAGE Publications.

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203

Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, 33(2–3), 141–163. https://doi.org/10.1016/j.aos.2007.02.004

Hellqvist, S., & Kurkkio, M. (2025). Revisiting the hybridization thesis: A literature review and future research agenda. Financial Accountability & Management.

Hood, C. (1995). Contemporary public management: A new global paradigm? Public Policy and Administration, 10(2), 104–117. https://doi.org/10.1177/095207679501000208

Ivancevich, J. M. (1976). Effects of goal setting on performance and job satisfaction. Journal of Applied Psychology, 61(5), 605.

Jacobs, K. (2005). Hybridisation or polarisation: Doctors and accounting in the UK, Germany and Italy. Financial Accountability & Management, 21(2), 135–161.

Jay, J. (2013). Navigating paradox as a mechanism of change and innovation in hybrid organizations. Academy of Management Journal, 56(1), 137–159. https://doi.org/10.5465/amj.2010.0772

Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29–54.

Jones, R., & Pendlebury, M. (2010). Public sector accounting (6th ed.). Pearson Education.

Jordan, P. J., & Troth, A. C. (2020). Common method bias in applied settings: The dilemma of researching in organizations. Australian Journal of Management, 45(1), 3–14.

Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4), 707–721.

Kewo, C. L. (2014). The effect of participative budgeting, budget goal clarity and internal control implementation on managerial performance. Research Journal of Finance and Accounting, 5(12), 81–87.

Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration, 11(4), 1–10. https://doi.org/10.4018/ijec.2015100101

Kren, L., & Liao, W. M. (1988). The role of accounting information in the control of organizations: A review of the evidence. Journal of Accounting Literature, 7(1), 280–309.

Kuhlmann, S. (2010). New Public Management for the ‘classical continental European administration’: Modernization at the local level in Germany, France and Italy. Public Administration, 88(4), 1116–1130.

Kurunmäki, L. (2004). A hybrid profession: The acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society, 29(3–4), 327–347. https://doi.org/10.1016/S0361-3682(02)00069-7

Lapsley, I., & Miller, P. (2019). Transforming the public sector: 1998–2018. Accounting, Auditing & Accountability Journal, 32(8), 2211–2252. https://doi.org/10.1108/AAAJ-06-2018-3526

Lapsley, I., & Wright, E. (2004). The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research, 15(3), 355–374. https://doi.org/10.1016/j.mar.2003.12.007

Latham, G. P. (2004). The motivational benefits of goal setting. Academy of Management Executive, 18(4), 126–129. https://doi.org/10.5465/ame.2004.15268727

Latham, G. P., & Steele, T. P. (1983). The motivational effects of participation versus goal setting on performance. Academy of Management Journal, 26(3), 406–417.

Latham, G. P., Brcic, J., & Steinhauer, A. (2017). Toward an integration of goal setting theory and the automaticity model. Applied Psychology: An International Review, 66(1), 25–48. https://doi.org/10.1111/apps.12087

Lau, C. M., & Tan, S. L. (2006). The effects of procedural fairness and interpersonal trust on job tension in budgeting. Management Accounting Research, 17(2), 171–186. https://doi.org/10.1016/j.mar.2005.10.001

Levay, C., Jonsson, E., & Huzzard, T. (2020). Hybridization in health care: Managing tensions between managerial and professional logics. Routledge

Li, W., Nan, X., & Mo, Z. (2010, August). Effects of budgetary goal characteristics on managerial attitudes and performance. In 2010 International Conference on Management and Service Science (pp. 1–5). IEEE. https://doi.org/10.1109/ICMSS.2010.5577043

Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75. https://doi.org/10.1016/j.mar.2009.10.003

Liu, S., Kwan, H. K., & Fisher, G. (2020). Growing while stretching: Examining the effects of dual‐goal difficulty, regulatory focus, and goal orientation on innovation. Journal of Organizational Behavior, 41(9), 817–835. https://doi.org/10.1002/job.2477

Locke, E. A. (1975). Personnel attitudes and motivation. Annual Review of Psychology, 26(1), 457–480. https://doi.org/10.1146/annurev.ps.26.020175.002325

Locke, E. A., & Latham, G. P. (1990). A theory of goal setting and task performance. Prentice-Hall

Locke, E. A., & Latham, G. P. (2004). What should we do about motivation theory? Six recommendations for the twenty-first century. Academy of Management Review, 29(3), 388–403. https://doi.org/10.5465/amr.2004.13670974

Locke, E. A., & Latham, G. P. (2006). New directions in goal-setting theory. Current Directions in Psychological Science, 15(5), 265–268. https://doi.org/10.1111/j.1467-8721.2006.00449.x

Locke, E. A., & Latham, G. P. (2007). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. American Psychologist, 57(9), 705–717. https://doi.org/10.1037/0003-066X.57.9.705

Locke, E. A., & Latham, G. P. (2012). New developments in goal setting and task performance. Routledge.

Locke, E. A., Shaw, K. N., Saari, L. M., & Latham, G. P. (1981). Goal setting and task performance: 1969–1980. Psychological Bulletin, 90(1), 125–152. https://doi.org/10.1037/0033-2909.90.1.125

Locke, E. A., Smith, K. G., Erez, M., & Schaffer, A. (1994). The effects of intra-individual goal conflict on performance. Journal of Management, 20(1), 67–91. https://doi.org/10.1177/014920639402000104

Macinati, M. S., & Anessi-Pessina, E. (2014). Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service. Health Policy, 117(1), 98–111. https://doi.org/10.1016/j.healthpol.2014.03.003

Macinati, M. S., & Rizzo, M. G. (2014). Budget goal commitment, clinical managers’ use of budget information and performance. Health Policy, 117(2), 228–238.

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), 213–223.

Macinati, M. S., & Rizzo, M. G. (2025). Goal-setting participation, experiencing tensions and budgetary performance: Exploring the moderation role of paradox mindset. Journal of Accounting & Organizational Change, 21(7), 118–146.

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), 1017-1028.

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), 47-60.

Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), 77–90. https://doi.org/10.1016/j.bar.2013.10.006

Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003

Marginson, D. E. W., & Ogden, S. (2005). Coping with ambiguity through the budget: The positive effects of budgetary targets on managers’ budgeting behaviours. Accounting, Organizations and Society, 30(5), 435–456. https://doi.org/10.1016/j.aos.2004.05.004

Martinussen, P. E., & Magnussen, J. (2011). Resisting market-inspired reform in healthcare: The role of professional subcultures in medicine. Social Science & Medicine, 73(2), 193–200.

Mahoney, T. A., Jerdee, T. H., & Carroll, S. J., Jr. (1963). Development of managerial performance: A research approach. Cincinnati, OH: South-Western.

Mathieu, J. E., & Zajac, D. M. (1990). A review and meta-analysis of the antecedents, correlates, and consequences of organizational commitment. Psychological Bulletin, 108(2), 171–194.

Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review, 50(2), 274–284. (Original retrieved from Course Hero: https://www.coursehero.com/file/11529034/Milani-1975/)

Naranjo-Gil, D. (2009). Strategic performance in hospitals: The use of the balanced scorecard by nurse managers. Health Care Management Review, 34(2), 161–170. https://doi.org/10.1097/HMR.0b013e31819c8b2c

Ng, T. W. H., & Feldman, D. C. (2013). Age and innovation-related behavior: The joint moderating effects of supervisor undermining and proactive personality. Journal of Organizational Behavior, 34(5), 583–606. https://doi.org/10.1002/job.1802

Nor Yahya, M., Nazli Nik Ahmad, N., & Hamid Fatima, A. (2008). Budgetary participation and performance: Some Malaysian evidence. International Journal of Public Sector Management, 21(6), 658–673.

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), 467–483.

Nuti, S., Noto, G., Grillo Ruggieri, T., & Vainieri, M. (2021). The challenges of hospitals’ planning & control systems: The path toward public value management. International Journal of Environmental Research and Public Health, 18(5), 2732. https://doi.org/10.3390/ijerph18052732

Otley, D., & Pollanen, R. M. (2000). Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society, 25(4–5), 483–496. https://doi.org/10.1016/S0361-3682(99)00052-5

Pache, A. C., & Santos, F. (2013). Inside the hybrid organization: Selective coupling as a response to competing institutional logics. Academy of Management Journal, 56(4), 972–1001. https://doi.org/10.5465/amj.2011.0405

Papi, L., Bigoni, M., Bracci, E., & Deidda Gagliardo, E. (2018). Measuring public value: A conceptual and applied contribution to the debate. Public Money & Management, 38(7), 503–510.

Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879

Pollitt, C. (2013). The logics of performance management. Evaluation, 19(4), 346–363. https://doi.org/10.1177/1356389013505040

Pollitt, C., & Bouckaert, G. (2017). Public management reform: A comparative analysis – Into the age of austerity (4th ed.). Oxford University Press.

Ringle, C. M., Sarstedt, M., Mitchell, R., & Gudergan, S. P. (2024). Partial least squares structural equation modeling in HRM research. The International Journal of Human Resource Management, 31(12), 1617–1643. https://doi.org/10.1080/09585192.2017.1416655

Rizzo, M. G. (2023). Exploring the relationship between performance feedback and medical managers’ budgetary performance: The role of managerial self-efficacy. Health Services Management Research, 37(3), 135–142.

Robbins, S. P., & Judge, T. A. (2015). Organizational behavior (16th ed.). Pearson Education.

Rosalinda, K. V., & Widajantie, T. D. (2021). The Influence of Budget Accuracy, Clarity of Budget Targets, and Managerial Control on Performance Accountability. Accounting and Finance Studies, 1(2), 163-174.

Rosman, R. I., Shafie, N. A., Sanusi, Z. M., Johari, R. J., & Omar, N. (2016). The effect of internal control systems and budgetary participation on the performance effectiveness of non-profit organizations: Evidence from Malaysia. International Journal of Economics and Management, 10(2), 523–539.

Sarstedt, M., Ringle, C. M., & Hair, J. F. (2019). Trustworthiness of the PLS-SEM results. In H. Latan & R. Noonan (Eds.), Partial least squares structural equation modeling: Basic concepts, methodological issues and applications (pp. 111–128). Springer. https://doi.org/10.1007/978-3-319-71691-6_6

Sawyer, J. E. (1992). Goal and process clarity: Specification of multiple constructs of role ambiguity and a structural equation model of their antecedents and consequences. Journal of Applied Psychology, 77(2), 130–142. https://doi.org/10.1037/0021-9010.77.2.1

Schultz, C., Zippel-Schultz, B., & Salomo, S. (2012). Hospital innovation portfolios: Key determinants of size and innovativeness. Health Care Management Review, 37(2), 132–143. https://doi.org/10.1097/HMR.0b013e31822242b1

Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76. https://doi.org/10.1016/S0361-3682(97)00025-9

Shields, M. D., & Young, S. M. (1993). Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information. Journal of Management Accounting Research, 5, 265–280.

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), 135–146. https://doi.org/10.1016/j.bar.2011.02.001

Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business Press.

Speklé, R. F., & Verbeeten, F. H. M. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), 131–146. https://doi.org/10.1016/j.mar.2013.07.004

Steers, R. M. (1976). When is an organization effective? A process approach to understanding effectiveness. Organizational Dynamics, 5(2), 50–63.

Subramaniam, N., & Ashkanasy, N. M. (2001). The effect of organisational culture perceptions on the relationship between budgetary participation and managerial job-related outcomes. Australian Journal of Management, 26(1), 35–54. https://doi.org/10.1177/031289620102600103

van der Hoek, M., Groeneveld, S., & Kuipers, B. (2018). Goal setting in teams: Goal clarity and team performance in the public sector. Review of Public Personnel Administration, 38(4), 472–493. https://doi.org/10.1177/0734371X16682815

Varabyova, Y., Blankart, C. R., Torbica, A., & Schreyögg, J. (2016). Comparing the efficiency of hospitals in Italy and Germany: Nonparametric conditional approach based on partial frontier. Health Care Management Science, 19(1), 1–16. https://doi.org/10.1007/s10729-014-9290-0

Verbeeten, F. H. (2008). Performance management practices in public sector organizations: Impact on performance. Accounting, Auditing & Accountability Journal, 21(3), 427–454.

Wentzel, K. (2002). The influence of fairness perceptions and goal commitment on managers’ performance in a budget setting. Behavioral Research in Accounting, 14(1), 247–271. https://doi.org/10.2308/bria.2002.14.1.247

Wibbeke, L. M., & Lachmann, M. (2020). Psychology in management accounting and control research: An overview of the recent literature. Journal of Management Control, 31(3), 275–328. https://doi.org/10.1007/s00187-020-00302-3

Williams, J. J., Macintosh, N. B., & Moore, I. C. (1990). Budget related behaviour in public sector organizations: Some empirical evidence. Accounting, Organizations and Society, 15(3), 221–246.

Yukl, G. A., & Latham, G. P. (1978). Interrelationships among employee participation, individual differences, goal difficulty, goal acceptance, goal instrumentality, and performance. Personnel Psychology, 31(2), 305–324. https://doi.org/10.1111/j.1744-6570.1978.tb00449.x

Budget goal clarity as a mediator in the relationship between budgeting practices and budgetary performance in healthcare

Authors

Keywords:

Abstract

Downloads

Author Biography

References

Downloads

Published

Issue

Section

License

How to Cite