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Partecipazione al processo di budget, accuratezza e utilit? delle informazioni di budget e performance. I risultati di un caso studi

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  • manuela S. Macinati
  • Marco G. Rizzo
  • Gianluca D'Agostino

Abstract

Il lavoro si inserisce nel filone di studi di behavioural accounting adottando i presupposti teorici provenienti dalla teoria aspettativa-valore. Nello specifico, la ricerca si propone di verificare l?influenza del coinvolgimento percepito nel processo di budget sull?accuratezza percepita delle informazioni di budget e sull?utilita delle stesse e come tali variabili, a loro volta, impattano sulla performance individuale. A tal fine sono stati studiati anche gli effetti di mediazione dell?accuratezza e dell?utilita delle informazioni di budget nel link "partecipazione ? performance". A tale scopo e stata condotta una ricerca empirica in un?azienda ospedaliera attraverso lo strumento del questionario. I dati per la verifica delle ipotesi di ricerca sono stati trattati mediante la tecnica PLS-PM. I risultati confermano un relazione positiva tra partecipazione e accuratezza delle informazioni di budget e tra accuratezza e performance nonche tra accuratezza e utilita delle informazioni di budget. L?accuratezza inoltre media completamente la reazione tra partecipazione e performance.

Suggested Citation

  • manuela S. Macinati & Marco G. Rizzo & Gianluca D'Agostino, 2014. "Partecipazione al processo di budget, accuratezza e utilit? delle informazioni di budget e performance. I risultati di un caso studi," MECOSAN, FrancoAngeli Editore, vol. 2014(92), pages 55-75.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2014-092004
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    3. Fabio De Matteis, 2022. "Elementi di performance governance nei servizi sanitari: alcune evidenze empiriche sullo stato dell?arte nella sanità p," MECOSAN, FrancoAngeli Editore, vol. 2022(121), pages 7-30.

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