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 85
- Downloads 0
An Analysis of Gene Expression Variations in Lymphoma, Using a Fuzzy Classification Model
Introduction: Cancer is a major cause of mortality in the modern world, and one of the most important health problems in societies. During recent years, research on cancer as a system biology disease is focused on molecu...
The Relationship between Antecedents and Processes of Unlearning and Organizational Innovation among Hamedan Teaching Hospitals
Introduction: Hospitals should provide necessary conditions for the renewal of knowledge, skill and attitude through unlearning. Thus, the present study aimed to determine the relationship between antecedents and process...
The Expected Profit of Health Research: A Suggestion
The process of science production, especially in the health field, is sensitive, time-consuming, and costly (1-2). Findings in the health research area can be effective in the prevention, diagnosis and treatment of disea...
Evaluating Physicians and Nurses’ Satisfaction with Computerized Physician Order Entry System in Iran
Background: An important application in health care system is computerized physician order entry system (CPOE) which improves the quality of patient’s care. Given that the users’ satisfaction is necessary in predicting t...
Development of a Discrete Event Simulation Model to Minimize the Waiting Time of Patients in Hospitals
Introduction: Proper management of health systems requires the use of a suitable decision making logic. Simulation is a good tool for accurate and evidence-based decision making. The main objective of this study was to d...