The relationship between budget emphasis, budget planning models and performance
Journal Title: Journal of Health Management and Informatics - Year 2018, Vol 5, Issue 1
Abstract
Introduction: In order to provide a new approach about the budget planning models, this study examined the relationship between budget emphasis, budget planning models and performance of Fars Province University of Medical Sciences. Method: This research is a survey-descriptive study on the purpose and its method. The participants of this research included the financial experts in Shiraz University of Medical Sciences (including the accountants) in 2016. The sample size consisted of 250 individuals and the method of sampling used was available sampling. The questionnaire of Kang et al. (2013), after some modifications, was used to gather the data. To evaluate the reliability of the questionnaire, we used Cronbach’s Alpha and split-half method. The measurement tools used in the study were reliable and none of the questions was removed. Finally, for analysis of the data, correlation coefficient and regression were applied using SPSS Software Version 23. Results: The results of the study indicated there was a significant relationship between budget emphasis and strategy distinct from budget planning models as well as between strategy distinct from budget emphasis, budget planning models, organizational performance, management performance and budgetary satisfaction. A positive and meaningful relationship among budget planning models and organizational performance, management performance and budgetary satisfaction was found. Conclusion: Based on the research findings, it is necessary to consider the budget concepts, the importance of budgeting, and budgetary participation of the employees and financial managers for improving organizational performance.
Authors and Affiliations
Mohammad Hadi Maher, Mohammad Sadegh Fakhar, Zohreh Karimi
Keywords
Related Articles
- EP ID EP305131
- DOI -
- Views 124
- Downloads 0
Economic Evaluation of the Drugs Used In Treating Patients with Myocardial Infarction: A Systematic Review
Introduction: Myocardial infarctions (MI), as one of the outcomes of cardiovascular diseases, are responsible for 20% of deaths, so that every 30 seconds, one person suffers from MI. Various drugs are used to treat myoca...
Quality standards and its compatibility rating prioritizing: the viewpoint of providers and recipients of hospital services in Iran
Introduction: Quality of health services is the rate of achievement to the most desirable resultants of health, so that provided services are effective, efficient, and affordable. Thus, quality evaluation can be an impor...
Assessment of private hospital portals: A conceptual model
Introduction: Hospital portals, as the first virtual entry, play an important role in connecting people with hospital and also presenting hospital virtual services. The main purpose of this article was to suggest a conce...
Prediction of Protein Thermostability by an Efficient Neural Network Approach
Introduction: Manipulation of protein stability is important for understanding the principles that govern protein thermostability, both in basic research and industrial applications. Various data mining techniques exist...
Rational Prescription of Drug in Iran: Statistics and Trends for Policymakers
Background: Medicine is considered as strategic goods worldwide and, therefore, a huge amount of health care budget is spent on it. To prepare universal access to appropriate health services and achieve the health-relate...