Di Vincenzo Fausto, Paolini Manuela, Raucci Domenico
"FEEDBACK" BUDGETARIO E AUTOEFFICACIA NEL RUOLO DI "BUDGET HOLDERS" DEI MEDICI-"MANAGER" - BUDGETARY FEEDBACK AND DOCTOR-MANAGERS' SELF-EFFICACY AS BUDGET HOLDERS
in Rivista trimestrale di scienza dell'amministrazione, 2024, fasc. 2
(Bibliografia: a pié di pagina o nel corpo del testo)
[Abstract tratto dalla rivista]
The hybridization process that has affected doctor-managers responsible for Operational Units exposes the latter to role ambiguity issues with risks of demotivation in facing the new budgetary responsibilities. The "management" of their relationship with budgetary information can be crucial to overcome these criticalities, especially by promoting the supporting functions for managerial decision-making within the interpretative frameworks of these doctors. Adopting the research perspectives on budgeting in Behavioral Management Accounting (BMA) studies, the work explores the role of budgetary feedback in increasing doctor-managers' motivation to pursue budgetary objectives and the role of the latter in stimulating greater levels of self-efficacy in the role of budget holders. To this end, a survey was conducted in the public hospitals of the Abruzzo region and data collected were used to conduct a regression analysis. Results confirm the research hypotheses. The study contributes to the BMA literature on the potential of perceptions associated with accounting information in a motivational perspective.[Abstract appeared in the Journal]
Sommario: 1. Introduzione. - 2. "Background" teorico e disegno di ricerca. - 3. Metodologia di ricerca. 3.1 "Setting", campione e raccolta dati. 3.2 Il questionario. - 4. Risultati. - 5. Discussioni e conclusioni. - Bibliografia.
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