Clicca qui per scaricare

La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di un caso studio
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Marco Giovanni Rizzo 
Anno di pubblicazione:  2014 Fascicolo: Lingua: Italiano 
Numero pagine:  26 P. 9-34 Dimensione file:  163 KB
DOI:  10.3280/MACO2014-001002
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 





  1. Abernethy M.A., Stoelwinder J.U. (1995), The Role of Professional Control in the management of Complex Organizations, Accounting, Organization and Society, 20, pp. 1-77., DOI: 10.1016/0361-3682(94)E0017-O
  2. Abernethy M.A., Vagnoni E. (2004), Power, organization design and managerial behaviour, Accounting, Organizations and Society, 29. pp. 207-225., DOI: 10.1016/S0361-3682(03)00049-7
  3. Airoldi G., Brunetti G., Coda V. (1994), Economia Aziendale, Bologna, il Mulino.
  4. Alesani D. e Galli D., (2006), Gli indirizzi regionali per le rilevazioni economiche delle aziende sanitarie: finalità, contenuti e modelli di controllo, in Anessi Pessina E., Cantù E., a cura di, L’aziendalizzazione della sanità in Italia. Rapporto OASI 2006, Milano, Egea.
  5. Anessi Pessina E. (2002), I sistemi di programmazione e controllo: lo stato dell’arte, in Anessi Pessina E., Cantù E., a cura di, L’aziendalizzazione della sanità in Italia. Rapporto OASI 2002, Milano, Egea.
  6. Anessi Pessina E. (2007), L’evoluzione dei sistemi contabili pubblici: aspetti critici nella prospettiva aziendale, Milano, Egea.
  7. Anessi Pessina E., Macinati M.S., (2008), Bilancio, programmazione e controllo nel gruppo sanitario regionale, in Pezzani, a cura di, Ripensare il ruolo e la governance delle Regioni: quali sistemi di programmazione, controllo e rendicontazione?, Milano, Egea.
  8. Anselmi L. (1995), Il processo di trasformazione della pubblica amministrazione. Il percorso aziendale, Torino, Giappichelli.
  9. Anselmi L. (1196), a cura di, L’equilibrio economico nelle aziende sanitarie, Milano, Il Sole 24 Ore.
  10. Anselmi L. (2000), La programmazione nelle aziende sanitarie in Piani e programmi nell’azienda pubblica, Bari, Cacucci Editore.
  11. Anselmi L., Saita M. (2002), a cura di, La gestione manageriale e strategica nelle aziende sanitarie, Milano, Il Sole 24 Ore Edizioni.
  12. Argyris C. (1952), The Impact of Budgets on People, New York, Controllership Foundation.
  13. Bateman T. S. and Strasser S. (1984), A longitudinal analysis of the antecedents of organisational commitment, Academy of Management Journal 27, 1, pp. 95-2., DOI: 10.2307/255959
  14. Becker S. and Green D. (1962), Budgeting and employee behaviour, Journal of Business, (October), pp. 392-402., DOI: 10.1086/294534
  15. Bergamaschi M., Lecci F., Morelli M. (2010), Strategic Cost Management e aziende sanitarie, RIREA, 1.
  16. Borgonovi E., a cura di, (1990), Il controllo economico nelle aziende sanitarie, Milano, Egea.
  17. Brockner J., Wiesenfeld B.M., Martin C.L. (1995), Decision frame, procedural justice, and survivors’ reactions to job layoffs, Organizational Behaviour and Human Decision Processes, 63, pp. 59-68., DOI: 10.1006/obhd.1995.1061
  18. Brownell P. (1981), Participation in Budgeting, Locus of Control and Organizational Effectiveness, The Accounting Review, 56, pp. 844-60.
  19. Brownell P. (1982), A field study examination of budgetary participation and locus of control, The Accounting Review, 57, pp. 766-77.
  20. Brownell P., Hirst M. K. (1986), Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction, Journal of Accounting Research, pp. 241-249., DOI: 10.2307/2491132
  21. Brownell P., McInnes M. (1986), Budgetary participation, motivation, and managerial performance, The Accounting Review, 61, pp. 587-600.
  22. Brownell P. (1983), Leadership style, budgetary participation and managerial behaviour, Accounting, Organizations and Society, 8, pp. 307-321., DOI: 10.1016/0361-3682(83)90046-6
  23. Brusa L., Dezzani F. (1983), Il budget e il controllo di gestione, Milano, Giuffrè editore.
  24. Bryan J.F., Locke E.A. (1967), Goal setting as a means of increasing motivation, Journal of Applied Psychology, 51, 3, pp. 274-277., DOI: 10.1037/h0024566
  25. Casati G., Frosini F. (2001), La gestione del budget nelle aziende sanitarie: aspetti critici, in Anessi Pessina E., Cantù E., a cura di, L’aziendalizzazione della sanità in Italia. Rapporto OASI 2001, Milano, Egea.
  26. Casati G., a cura di (2000), Programmazione e controllo di gestione nelle aziende, Milano, McGraw-Hill.
  27. Chenhall R.H. (1986), Authoritarianism and participative budgeting: a dyadic analysis, The Accounting Review, 61, pp. 263-272.
  28. Chenhall R.H., Brownell. P. (1988), The effect of participative budgeting on job satisfaction and performance: role ambiguity as an intervening variable, Accounting, Organisations and Society, 13, pp. 225-233., DOI: 10.1016/0361-3682(88)90001-3
  29. Cherrington D.J., Cherrington J.O. (1973), Appropriate reinforcement contingencies in the budgeting process, Journal of Accounting Research, Empirical Research in Accounting: Selected Studies, pp. 225-253.
  30. Chin W., Newsted P. (1999), Structural Equation Modeling Analysis with Small Samples Using Partial Least Squares, in Rick Hoyle (Ed.), Statistical Strategies for Small Sample Research, Sage Publications, pp. 307-341.
  31. Cheng M.M., Luckett P., Mahama H. (2007), Effect of perceived conflict among multiple performance goals and goal difficulty on task performance, Accounting and Finance, 47, pp. 221-247., DOI: 10.1111/j.1467-629X.2007.00215.x
  32. Chong V. K., Eggleton I.R.C., Leong M.K. (2005), The impact of market competition and budgetary participation on performance and job satisfaction: a research note, The British accounting review, 37, pp. 115-133., DOI: 10.1016/j.bar.2004.06.007
  33. Chong V.K., Chong, K.M., (2002), Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach, Behavioural Research in Accounting, 14, pp. 65-86., DOI: 10.2308/bria.2002.14.1.65
  34. Chong V.K., Johnson D.M. (2007), Testing a model of the antecedents and consequences of budgetary participation on job performance, Accounting and Business Research, 37, pp. 3-19., DOI: 10.1080/00014788.2007.9730055
  35. Colquitt J.A. (2001), Dimensionality of Organizational Justice: A Construct Validation of a Measure, Journal of Applied Psychology, 8, pp. 386-400., DOI: 10.1037/0021-9010.86.3.386
  36. Covaleski M.A., Evans J.H., Luft J.L., Shields M.D. (2003), Budgeting research: three theoretical perspectives and criteria for selective integration, Journal of Management Accounting Research, 15, pp. 3-49., DOI: 10.2308/jmar.2003.15.1.3
  37. Del Bene L., Mucelli A., Spigarelli F. (2005), ERP e sistemi di controllo nelle aziende sanitarie: tante potenzialità ancora da sfruttare, Economia & Management, 2.
  38. Del Bene L (2000), Criteri e strumenti per il controllo gestionale nelle aziende sanitarie, Milano¸ Giuffrè.
  39. Dewar R., Werbel J. (1979), Universalistic and contingency predictions of employee satisfaction and conflict, Administrative Science Quarterly, 24, 3, pp. 426-448., DOI: 10.2307/2989921
  40. Fisher R.A. (1946), Statistical Methods for Research Workers, Edinburgh, Oliver and Boyd.
  41. Francesconi A. (2003), Misurare, programmare e controllare: applicazioni alla sanità e agli enti locali, Padova, Cedam.
  42. Groot T., Budding T. (2008), New Public Management's Current Issues and Future Prospects, Financial Accountability & Management, 24, pp. 1-13., DOI: 10.1111/j.1468-0408.2008.00440.x
  43. Hall M. (2008), The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance, Accounting, Organizations and Society, 33, pp. 141-163., DOI: 10.1016/j.aos.2007.02.004
  44. Hansen D.R. e Mowen M.M. (2006), CM: Accounting and Control, Thomson, South-Western.
  45. Hardy C. (1988), The rational approach to budget cuts: Orte university’s experience, Higher Education, 17, pp. 151-173., DOI: 10.1007/BF00137969
  46. Harrison G. L., (1992), The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes, Accounting, Organizations and Society, 17, pp. 1-15., DOI: 10.1016/0361-3682(92)90033-O
  47. Hassel L.G., Cunningham G.M. (1993), Budget effectiveness in multinational companies: an empirical examination of environmental interaction on cognitive and affective effect of two dimensions of budgetary participation, Scandinavian Journal of Management 9, 4, pp. 299-318., DOI: 10.1016/0956-5221(93)90026-O
  48. Hassel L.G., Cunningham G.M. (1996), Budget effectiveness in multinational corporations: an empirical test of the use of budget controls moderated by two dimensions of budgetary participation under high and low environmental dynamism, Management International Review, 36, 3, pp. 245-266.
  49. Hirst M.K. (1987). ‘The effects of setting budget goals and task uncertainty on performance’, The Accounting Review, 4, pp. 774-784.
  50. Hofstede G. H. (1968), The Game of Budget Control, London.
  51. Hood C. (1995), The New Public Management in the 1980s: Variation on a Theme, Accounting, Organization and Society, 20, pp. 93-109., DOI: 10.1016/0361-3682(93)E0001-W
  52. Hopwood A.G. (1972), An empirical study of the role of accounting data in performance evaluation, Journal of Accounting Research, 10, pp. 156-182., DOI: 10.2307/2489870
  53. Hospital Clinicians: Lessons From Two Case-studies, Financial Accountability & Management, 26, pp. 22-42.
  54. Jones C. S., Dewing, I. P. (1997), The Attitude of NHS Clinicians and Medical Managers Towards Changes in Accounting Control, Financial Accountability & Management, 13, pp. 261-80., DOI: 10.1111/1468-0408.00037
  55. Kaiser H.F. (1985), The varimax criterion for analytic rotation in factor analysis, Psychometrika, 23, pp. 187-202., DOI: 10.1007/BF02289233
  56. Kenis I. (1979), Effects of budgetary goal characteristics on managerial attitudes and performance, The Accounting Review, pp. 707-721.
  57. Kenis I. (1979), Effects of budgetary goal characteristics on managerial attitudes and performance, The Accounting Review, 54, pp. 707-721.
  58. Kominis G., Clive R.E. (2007), The expectancy-valence theory revisited: Developing an extended model of managerial motivation, Management Accounting Research, 18, pp. 49-75., DOI: 10.1016/j.mar.2006.10.002
  59. Kreitner R., Kinicki A. (2007), Comportamento organizzativo, Milano, Apogeo.
  60. Kren L. (1992), Budgetary participation and managerial performance: The impact of information and environmental volatility, The Accounting Review, 67, pp. 511-526.
  61. Kurunmaki L., Lapsley I., Melia K. (2003), Accountingization v. Legitimation: a comparative study of the use of accounting information in intensive care, Manage. Acc. Research, 14, pp. 112-139.
  62. Lapsley I. (2008), The NPM Agenda: Back to the Future, Financial Accountability and Management, 24, pp. 77-96., DOI: 10.1111/j.1468-0408.2008.00444.x
  63. Lapsley I. (1994), Responsibility Accounting Revived? Market Reforms and Budgetary Control in Health Care, Management Accounting Research, 5, pp. 337-52., DOI: 10.1006/mare.1994.1021
  64. Leach-López M.A., Stammerjohan W.W., McNair F.M. (2007), Differences in the role of job relevant information in the budget participation-performance relationship among US and Mexican managers: A question of culture or communication, Journal of Management Accounting Research, 19, pp. 105-136., DOI: 10.2308/jmar.2007.19.1.105
  65. Lecci F., Longo F. (2004), Strumenti e processi di programmazione e controllo attivati nelle aziende del SSN, in Anessi Pessina E., Cantù E., a cura di, L’aziendalizzazione della sanità in Italia. Rapporto OASI 2004, Milano, Egea.
  66. Lind E. A., Kanfer R., Earley P.C. (1990), Voice, control, and procedural justice: Instrumental and non instrumental concerns in fairness judgments, Journal of Personality and Social Psychology, 59, pp. 952-959., DOI: 10.1037/0022-3514.59.5.952
  67. Lindquist T.M. (1995), Fairness as an antecedent to participative budgeting: Examining the effects of distributive justice, procedural justice and referent cognitions on satisfaction and performance, Journal of Management Accounting Research, 7, pp. 122-147.
  68. Locke E.A., Latham G.P. (1990), A theory of goal setting and task motivation, Prentice-Hall, Englewood Cliffs.
  69. Locke E.A., Latham G.P., Erez M. (1988), The determinants of goal commitment, Academy of Management Review, 1, pp. 23-39., DOI: 10.5465/AMR.1988.4306771
  70. Macinati M.S. (2010), NPM Reforms and the Perception of Budget by hospital clinicians: lessons from two case-studies, Financial Accountability & Management, 26, pp. 4267-4424., DOI: 10.1111/j.1468-0408.2010.00509.x
  71. Macinati M.S., Rizzo M.G., Ippolito B. (2011), Partecipazione, commitment e informazioni di budget. I risultati di una ricerca empirica, Mecosan, 82.
  72. Macinati M.S. (2008), Le aziende sanitarie pubbliche, Milano, FrancoAngeli.
  73. Macinati M.S. (2012), Behavioural Management Accounting, Milano, FrancoAngeli.
  74. Magner N., Johnson G.G. (1995), Municipal officials’ reactions to justice in budgetary resource allocation, Public Administrative Quarterly, 18, pp. 439-456.
  75. Magner N., Welker R.B. (1994), Responsibility center managers' reactions to justice in budgetary resource allocation, Advances in Management Accounting, 3, pp. 237-253.
  76. Magner N., Welker R.B., Campbell T.L. (1996), Testing a model of cognitive budgetary participation process in a latent variable structural equations format, Accounting and Business Research, 27, pp. 41-50., DOI: 10.1080/00014788.1996.9729530
  77. Mahoney T., Jerdee T.H., Carroll S.J. (1963), Development of Managerial Performance: A Research Approach, South-Western Publishing Company, Cincinnati.
  78. Merchant K.A. (1981), The design of the corporate budgeting system: influences on managerial behaviour and performance, The Accounting Review, 56, pp.813-829.
  79. Mathieu J. E., Zajac D.M. (1990), A review and meta analysis of the antecedents, correlates, and consequences of organizational commitment, Psychological Bulletin 108 (2): 171-194., DOI: 10.1037/0033-2909.108.2.171
  80. Marinò L., Del Bene L., Zuccardi Merli M. (2002), Sistemi e modelli competitivi nel settore sanitario, in Anselmi L., Saita M., a cura di, La gestione manageriale e strategica nelle aziende sanitarie, Milano, Il Sole 24 Ore Edizioni.
  81. Mia L. (1989), The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note, Accounting, Organizations and Society, 14, pp. 347-57., DOI: 10.1016/0361-3682(89)90005-6
  82. Mia L. (1988), Managerial attitude, Motivation and the Effectiveness of Budget Participation, Accounting, Organizations and Society, 13, pp. 465-75., DOI: 10.1016/0361-3682(88)90017-7
  83. Milani K. (1975), The relationship of participation in budget setting to industrial supervisor performance and attitudes: a field study, The Accounting Review, 50, pp. 274-284.
  84. Miller K.I., Monge P.R. (1986), Participation, satisfaction and productivity, Academy of Management Journal, 29, pp. 727-753., DOI: 10.2307/255942
  85. Mussari R. (2001), Misurazione e valutazione della performance: un’analisi critica, in Lobrano A., a cura di, Il controllo di gestione negli enti locali, Rimini, Maggioli Editore.
  86. Nouri H., Parker R.J. (1996a), The Effect of Organizational Commitment on the Relation Between Budgetary Participation and Budgetary Slack, Behavioural Research in Accounting, 8, pp. 74-90.
  87. Nunnally J. C. (1967), Psychometric theory, New York, Mcgraw-Hill.
  88. Onida P., (1971), Economia d’azienda, Torino, Utet.
  89. Oppenheim A.N. (1992), Questionnaire Design. Interviewing and Altitude Measurement, London Pinter Publishers.
  90. Otley D., Pollanen R. M. (2000), Budgetary criteria in Performance evaluation: a critical appraisal using new Evidence, Accounting Organizations and Society, 25, pp. 483-489., DOI: 10.1016/S0361-3682(98)00031-2
  91. Otley T.D. (1978), Budget use and managerial performance, Journal of Accounting Research, 16, pp. 22-149.
  92. Perrin J.R. (1988), Resource Management in the NHS, Van Nostrand, Reinhold.
  93. Pettersen I.G. (1995), Budgetary Control in Hospitals. Ritual, Rhetoric and Rationalised Myths?, Financial Accountability & Management, 11, pp. 207-21., DOI: 10.1111/j.1468-0408.1995.tb00170.x
  94. Pettersen I.G. (2001), Implementing Management Accounting Reforms in the Public Sector: The Difficult Journey from Intention to Effects, The European Accounting Review, 10, 3., DOI: 10.1080/713764632
  95. Porter M.E. (1979), How competitive forces shape strategies, Harvard Business Review, pp. 137-145.
  96. Renn O. (1998), The role of risk perception for risk management, Reliability Engineering and System Safety, 59, pp. 49-62., DOI: 10.1016/S0951-8320(97)00119-1
  97. Saita M. (2002, b), I fondamentali del controllo di gestione nelle aziende sanitarie, in Saita M., Kinich F., Saracino P., La pianificazione strategica e il controllo di gestione nella sanità, Milano, Il Sole 24 Ore.
  98. Shank J.K., Govindarajan V. (1993), SCM. The new tool for competitive advantage, New York, The Free Press.
  99. Sholihin M., Pike R., Mangena M. (2011), Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organization, The British accounting review, 43, pp. 135-146., DOI: 10.1016/j.bar.2011.02.003
  100. Sholihin M., Pike R. (2009), Fairness in performance evaluation and its behavioural consequences, Accounting and Business Research, 39, pp. 397-413., DOI: 10.1080/00014788.2009.9663374
  101. Shields D.M., Young S.M, (1993), Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information, Accounting, Organizations and Society, 5, pp. 265-280.
  102. Shields J.F., Shields M.D. (1998), Antecedents of Budgetary Participation, Accounting, Organizations and Society, 23, pp. 49-76., DOI: 10.1016/S0361-3682(97)00014-7
  103. Simons R. (1995), Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Boston, Harvard Business School Press.
  104. Sivaramakrishnan K. (1994), Information Asymmetry, Participation and Long Term Contracts, Management Science, 40, pp. 1228-1244., DOI: 10.1287/mnsc.40.10.1228
  105. Staley A.B., Magner N.R. (2006), Budgetary fairness, supervisory and the propensity to create budgetary slack: Testing a social exchange model in a government budgeting context, working paper.
  106. Stedry A.C., 1960. Budget Control and Cost Behaviour, Englewood Cliffs, Prentice-Hall, NJ., The Accounting Review, pp. 324-335.
  107. Tsui J.S.L. (2001), The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western Managers, The International Journal of Accounting, 36, pp. 125-146., DOI: 10.1016/S0020-7063(01)00101-7
  108. Vagnoni E., Maran L, (2012), Il controllo di gestione nelle aziende sanitarie pubbliche: il lungo cammino, Rimini, Maggioli Editore.
  109. Vagnoni E., Bracci E., Maran L. (2008), La percezione ed il coinvolgimento delle professioni sanitarie nei processi organizzativi e gestionali, MECOSAN.
  110. Vagnoni E. (2004), La direzione delle aziende sanitarie. Criticità di contesto, economicità e tutela della salute, Milano, FrancoAngeli.
  111. Vendramini E. (2003), Il sistema di budget per le aziende sanitarie pubbliche, Milano, Mc Graw-Hill.
  112. Vroom V.H. (1964), Work and motivation, New York, John Wiley & Sons, Inc.
  113. Vandenberg R.J., Lance C.E. (1992), Examining the causal order of job satisfaction and organizational commitment, Journal of Management, 18, pp. 153-167., DOI: 10.1177/014920639201800110
  114. Wentzel K. (2002), The Influence of Fairness Perceptions and Goal Commitment on managers, Performance in a Budget Setting, Behavioural Research in Accounting, 14, pp. 247-271., DOI: 10.2308/bria.2002.14.1.247
  115. Yammarino F.J., Skinner S.J., Childers T.L. (1991), Understanding mail survey response behaviour, Public Opinion Quarterly, 55, pp. 613-639., DOI: 10.1086/269284



  1. Gianluca D'Agostino, manuela S. Macinati, Marco G. Rizzo, Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi in MECOSAN 92/2015 pp. 55, DOI: 10.3280/MESA2014-092004

Marco Giovanni Rizzo, in "MANAGEMENT CONTROL" 1/2014, pp. 9-34, DOI:10.3280/MACO2014-001002

   

FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche