بررسی آثار نظام کنترل بودجه‌ریزی بر عملکرد بودجه‌ای با در نظر گرفتن نقش واسطه‌ای ادراک بودجه‌ای در بیمارستان‏‏های دولتی (مطالعه موردی: بیمارستان‌های استان فارس)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، دانشگاه شیراز، شیراز، ایران

2 استادیار حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران

3 کارشناسی ارشد حسابداری، موسسه آموزش عالی زند شیراز، شیراز، ایران

چکیده

مقدمه: در حسابداری مدیریت، بودجه سنگ­بنای فرآیند کنترل مدیریت بوده و هنوز جزء یکی از مسائل حل­نشده است. در همین راستا، هدف پژوهش حاضر بررسی آثار نظام کنترل بودجه­ریزی بیمارستان‏ها بر عملکرد بودجه‌ای با در نظر گرفتن نقش واسطه­ای ادراک بودجه‏ای است.
روش پژوهش: این پژوهش از نظر ماهیت و روش، توصیفی و از نوع همبستگی به حساب می‏آید. جامعه آماری پژوهش، مدیران بیمارستان‏های دولتی استان فارس می‏باشد. تعداد 400 پرسش‏نامه در بین اعضای جامعه آماری توزیع و از این میان تعداد 103 پرسش‏نامه جمع‏آوری شد. جهت انجام تحلیل‏های آماری از روش الگوسازی معادلات ساختاری استفاده شده است.
یافته ‏های پژوهش: یافته‌ها نشان داد که با افزایش ارزیابی بودجه‏ای مدیران، نگرش بودجه‏ای (0/895) و انگیزش بودجه‏ای (0/280) آنان افزایش پیدا می‏کند. هم‏چنین، عملکرد بودجه‏ای مدیران با افزایش انگیزش بودجه‏ای (0/305) و تمایل مدیران به مازاد بودجه‏ای (0/382)، افزایش پیدا خواهد کرد. اما، افزایش مشارکت بودجه‏ای بر ادراک بودجه‏ای مدیران (نگرش بودجه‏ای (0/085-)، گرایش به مازاد بودجه‏ای (0/208) و انگیزش بودجه‏ای (0/1-)) تاثیری ندارد. بازخورد بودجه‏ای نیز قدرت اثرگذاری بر ادراک بودجه‏ای مدیران (نگرش بودجه‏ای (0/220-)، گرایش به مازاد بودجه‏ای (0/271) و انگیزش بودجه‏ای (0/066)) را ندارد. افزون‌بر این، بین ارزیابی بودجه‏ای و گرایش مدیران به مازاد بودجه‏ای (0/139) و همین‌طور بین نگرش بودجه‏ای و عملکرد بودجه‏ای (0/055-) رابطه‏ معناداری مشاهده نشد. نتایج آزمون سوبل نیز، نقش میانجی‌گری انگیزش بودجه‌ای (3/050) در رابطه بین ارزیابی بودجه‌ای و عملکرد بودجه‌ای را تأیید کرد.

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