Nurse managers and budgeting: Professional/bureaucratic conflict?
作者:
Margaret A. Abernethy,
Johannes U. Stoelwinder,
期刊:
The International Journal of Health Planning and Management
(WILEY Available online 1988)
卷期:
Volume 3,
issue 1
页码: 3-18
ISSN:0749-6753
年代: 1988
DOI:10.1002/hpm.4740030103
出版商: Wiley Subscription Services, Inc., A Wiley Company
关键词: Nurse managers;Management control systems;Budgets;Professional/bureaucratic conflict
数据来源: WILEY
摘要:
AbstractProfessional/bureaucratic conflict theory suggests that the extent to which nurse managers use management control systems will depend on whether their goal orientation is tosystemrather thanoutputor derived goals. This article examines the use of budgeting as a management control strategy, in relation to the goal orientation of nurse managers, in four large teaching hospitals. The goal orientations and use of budgeting by nurse managers is also compared with those of physician managers and other sub‐unit managers. The results indicate that nurse managers appear to be developing their goals of professionalization without a diminution of their organizational focus or their orientation towards providing a high standard of patient car
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