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Budgetary processes in medical organizations under a global budget payment system

Year: 2025

Type: article

Abstract: This study examines the budgetary process of medical organizations under a global budget payment system. Using questionnaire results from budgeting supervisors, four key effects are identified: the motivational effect of budgetary participation, the information effect of budgeting information system (BIS) characteristics, the cognitive effect of budget quality, and the performance effect of budget performance. The results reveal that high budgetary participation enhances BIS characteristics (i.e. control, communication, and forecasting), which in turn improve budget quality and performance. Furthermore, both environmental competition and unpredictability significantly impact budgetary participation, and unpredictability also augments BIS characteristics. This study proposes a theoretical fit model and provides insights for medical organizations’ budgetary practices.

Source: Critical Public Health

DOI: 10.1080/09581596.2025.2454643

Authors: Cheng-Tsung Lu, Wen-Hsin Huang

Institution: National Taichung University of Science and Technology

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

Funders: National Science and Technology Council, Ministry of Science and Technology, Taiwan

Award: The Effect of Attributions of Medical Expenditures, Budget Commonication Procedure on Budgetary Response Attitudes