Management Accounting Section Midyear Meeting

Budgetary Process from the Perspective of Clinical Managers

• In Event: Budgeting and Target Setting (Mixed Methods)

Abstract

The research will observe the phenomenon of the budgetary process from the perspective of Health Service managers, called clinical managers, of public and private hospitals aiming to check whether there is any relationship of the characteristics of the budgetary process - Budgetary Participation, Budgetary Feedback and Budgetary Evaluation - on the budget execution performance. The survey developed was administered to clinical managers, chosen through the snowball non-probabilistic sampling technique, in which 76 is the total number of respondents. For data treatment and analysis, descriptive statistics and Modeling in Structural Equations were used.The results show that the Budgetary Participation, Feedback and Evaluation have a positive relationship, in which Budgetary Participation and Evaluation had significant relationship on the budget execution performance. These evidences indicate that the clinical managers recognize them as predominant characteristics which interfere in the budget execution in their area because of their accountability on the result of such execution and the possibility of using this metrics in the performance evaluation due to the effective participation in the budgetary process.This study identifies how the clinical managers act and interact in the budgetary process set by a hospital, either it is a public or private one, influencing the decision-making process of funds allocation, which is seen as critical for the efficiency and performance of the health institution.

Authors

• Gisele Cristina Santos, University of Sao Paulo

• Carlos Alberto Grespan Bonacim, University of Sao Paulo