Budgetary processes in medical organizations under a global budget payment system
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...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-12-01
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| Series: | Critical Public Health |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/09581596.2025.2454643 |
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| _version_ | 1832541392051634176 |
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| author | Cheng-Tsung Lu Wen-Hsin Huang |
| author_facet | Cheng-Tsung Lu Wen-Hsin Huang |
| author_sort | Cheng-Tsung Lu |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-279137d3b3244a8da50cd1afb3470911 |
| institution | Kabale University |
| issn | 0958-1596 1469-3682 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Critical Public Health |
| spelling | doaj-art-279137d3b3244a8da50cd1afb34709112025-02-04T08:35:55ZengTaylor & Francis GroupCritical Public Health0958-15961469-36822025-12-0135110.1080/09581596.2025.2454643Budgetary processes in medical organizations under a global budget payment systemCheng-Tsung Lu0Wen-Hsin Huang1Department of Accounting Information, National Taichung University of Science and Technology, Taichung, TaiwanDepartment of Accounting Information, National Taichung University of Science and Technology, Taichung, TaiwanThis 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.https://www.tandfonline.com/doi/10.1080/09581596.2025.2454643Budgetary participationbudget qualitybudgeting information systemenvironmental competitionenvironmental unpredictability |
| spellingShingle | Cheng-Tsung Lu Wen-Hsin Huang Budgetary processes in medical organizations under a global budget payment system Critical Public Health Budgetary participation budget quality budgeting information system environmental competition environmental unpredictability |
| title | Budgetary processes in medical organizations under a global budget payment system |
| title_full | Budgetary processes in medical organizations under a global budget payment system |
| title_fullStr | Budgetary processes in medical organizations under a global budget payment system |
| title_full_unstemmed | Budgetary processes in medical organizations under a global budget payment system |
| title_short | Budgetary processes in medical organizations under a global budget payment system |
| title_sort | budgetary processes in medical organizations under a global budget payment system |
| topic | Budgetary participation budget quality budgeting information system environmental competition environmental unpredictability |
| url | https://www.tandfonline.com/doi/10.1080/09581596.2025.2454643 |
| work_keys_str_mv | AT chengtsunglu budgetaryprocessesinmedicalorganizationsunderaglobalbudgetpaymentsystem AT wenhsinhuang budgetaryprocessesinmedicalorganizationsunderaglobalbudgetpaymentsystem |