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Il ruolo di moderazione dell’identità professionale medica nella relazione tra partecipazione al processo di budget e performance dei medici responsabili di struttura
Titolo Rivista: MECOSAN 
Autori/Curatori: Manuela Macinati, Marco Giovanni Rizzo 
Anno di pubblicazione:  2018 Fascicolo: 106 Lingua: Italiano 
Numero pagine:  26 P. 11-36 Dimensione file:  662 KB
DOI:  10.3280/MESA2018-106002
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


Questo lavoro, inserendosi nel filone di studi del behavioral management accounting, e volto ad indagare gli effetti di moderazione della variabile "identita professionale" medica nella relazione tra partecipazione al processo di budget e performance manageriale e di budget dei medici manager. A tale scopo e stata condotta una ricerca in un’azienda sanitaria pubblica mediante la somministrazione di un questionario a tutti i medici responsabili di budget (n. 68). Per la verifica delle ipotesi di ricerca e stato definito un sistema di equazioni strutturali. I risultati mostrano come la partecipazione al processo di budget abbia un impatto positivo e significativo sulle performance dei medici. Invece, il livello percepito di identificazione professionale medica modera negativamente il rapporto tra partecipazione e performance. L’effetto negativo dell’identificazione nella professione medica nel rapporto tra partecipazione e performance tende a ridursi a fronte di una diminuzione del livello percepito di identita professionale. I risultati del lavoro forniscono degli elementi di riflessione sul ruolo svolto delle variabili individuali nell’influenzare l’efficacia del sistema di budget.


Keywords: Budget, Partecipazione, identita professionale, performance

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Manuela Macinati, Marco Giovanni Rizzo, in "MECOSAN" 106/2018, pp. 11-36, DOI:10.3280/MESA2018-106002

   

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