Abstract
In a multitude of publicly funded universalistic national healthcare systems, New Public Management-driven reforms have resulted in a progressive increase in the involvement of doctors heading operational units in the management of public healthcare organizations (PHOs). These “doctormanagers”, who are required to address both “new” budgetary responsibilities and their traditional clinical duties, are exposed to goal ambiguity risks, which may hinder their effective involvement in the budgeting process. To address this issue, the improvement of the budgeting system, in terms of enhanced characteristics of budgetary information systems, as supported by the digitalization processes, may play a critical function. This paper aimed at analysing the role of end-user’s perceptions of budgetary information systems characteristics, as experienced by doctor-managers, in arising their predisposition to be involved in the budgeting process. Survey data were collected from 131 doctor-managers working in Italian PHOs. Results of regression analysis showed that doctor-managers-end-users’ perceptions of budgetary information systems characteristics positively influence their involvement in the budgeting process. The study attempted to contribute to the psychology-based budgeting research by enriching the empirical evidence on the psychological antecedents of doctor-managers’ involvement in the budgeting process, a subject which has received scant attention from researchers to date.
Recommended Citation
Paolini, Manuela and Raucci, Domenico, "Shaping the Involvement in the Budgeting Processes through End-Users’ Perceptions of Budgetary Information Systems" (2025). ITAIS 2025 Proceedings. 5.
https://aisel.aisnet.org/itais2025/5