مدل بندی نقش واسطه ای سیستم اطلاعات حسابداری مدیریت، انگیزش و تعهد سازمانی در برنامه ریزی راهبردی و ایجاد مازاد بودجه ای مدیران خدمات درمانی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد حسابداری دانشگاه شیراز، شیراز، ایران (نویسنده مسئول)

2 دانشجوی دکتری حسابداری دانشگاه شیراز، شیراز، ایران

چکیده

در ادبیات حسابداری مدیریت، مازاد بودجه­ای موضوعی است که در مبحث کنترل بودجه هنوز به­عنوان یکی از مسائل حل نشده محسوب می­شود. در همین­راستا، پژوهش حاضر با هدف شناسایی عوامل تأثیرگذار بر مازاد بودجه­ای وزارت بهداشت، درمان و آموزش پزشکی کشور از طریق مدل­بندی عوامل مؤثر بر مازاد بودجه­ای صورت پذیرفته است. در این خصوص، مشارکت در برنامه­ریزی راهبردی به­عنوان متغیر مستقل و متغیرهای سیستم اطلاعات حسابداری مدیریت، انگیزش بودجه­ای استقلال حاکمیتی و تعهد سازمانی عاطفی به­عنوان واسطه ایفای نقش می­کنند. روش پژوهش مورد استفاده توصیفی همبستگی از نوع نظرسنجی است. کلیه مدیرانی که در وزارت بهداشت، دانشگاه­های علوم پزشکی و بیمارستان­های دولتی کشور به هر نحوی می­توانند در بودجه­ریزی شرکت داشته باشند، جامعه آماری پژوهش حاضر را تشکیل می‌دهند. در این پژوهش از نمونه­گیری تصادفی ساده استفاده شد. نمونه این پژوهش برابر با 816 نفر است. به‌منظور آزمون فرضیه‌های پژوهش از نرم­افزار SPSS و نرم­افزار مدل­بندی معادلات ساختاری Amos استفاده شد. نتایج پژوهش نشان داد که مشارکت مدیران خدمات درمانی و بیمارستانی در برنامه­ریزی راهبردی باعث مازاد بودجه­ای بیشتر می­شود. هم­چنین، سیستم اطلاعات حسابداری مدیریت و تعهد سازمانی عاطفی در این بین می­توانند نقش­های واسطه ایفا کنند، اما انگیزش بودجه­ای استقلال حاکمیتی دارای توانایی ایفای چنین نقشی نیست.

کلیدواژه‌ها


عنوان مقاله [English]

Modeling Mediating Role of Management Accounting Information System, Motivation, and Organizational Commitment in Strategic Planning and Health Service Managers’ Creation of the Budgetary Slack

نویسندگان [English]

  • Mohammad Namazi 1
  • Gholamreza Rezaei 2
1 Prof. of Accounting, Shiraz University (Corresponding Author)
2 P.hD. Student in Accounting, Shiraz University
چکیده [English]

In the management accounting literature, budget slack is a topic which remains unsolved in budget control discussion. In this regard, the current study is conducted with the aim of identification of influential factors on budget slack of Ministry of Health and Medical Education thorough modeling the important factors on budget slack. Participation in strategic planning is regarded as an independent variable and management accounting information system, autonomous budget motivation, and emotional organization commitment, are mediating variables. The research methodology is a descriptive correlation from the survey approach. The population of the study consists of all managers in Ministry of Health, medical universities, and governmental hospitals who participate in budgeting in any way. Simple random sampling was used for this study, and the sample was 816 people. For testing the research hypothesis, SPSS and Amos software were used. The research results showed that participating of managers in strategic planning leads to more budget slack. Also, management accounting information system and emotional organizational commitment can play a significant role as a mediating variable, while autonomous budget motivation cannot play a role a mediating variable.
 
 

کلیدواژه‌ها [English]

  • Management Accounting Information system
  • participation in strategic planning
  • autonomous budgeting motivation
  • budgetary slack
  • health service
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