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 113
- Downloads 0
National registry of myocardial infarction
The Registry of Myocardial Infarctions (MI Registry) is a national registry in Iran that collects and reports the data on myocardial infarctions. Its main advantage is that it covers the whole country and is mandatory fo...
The effect of a well-designed computerized physician order entry on medication error reduction
Introduction: Paper-based prescription orders, commonly having numerous medication errors, can increase adverse drug events (ADEs) and threaten the patient’s safety. Computerized physician order entry (CPOE), as an appro...
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...
The Quality of Maternity Services in Mashhad Educational Hospitals, Using SERVUSE Model
Introduction: Reducing maternal and neonatal mortality requires improved care quality; the aim of this study was to determine various dimensions of the quality of services in maternity wards in Iran from the patient’s pe...
Contribution of household health care expenditure to poverty in Oyo State, South West Nigeria: A rural and urban comparison
Introduction: The financial burden of health care costs in Nigeria is borne almost entirely by the individuals and household members as health care financing is still mostly from out of pocket (OOP) payments. OOP payment...