Nurse managers and budgeting: professional/bureaucratic conflict?
Professional/bureaucratic conflict theory suggests that the extent to which nurse managers use management control systems will depend on whether their goal orientation is to system rather than output or 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 care.
D001315:Australia; D001519:Behavior; D002017:Budgets; D003220:Conflict, Psychological; D005376:Financial Management; D006040:Goals; D006745:Hospital Bed Capacity, 300 to 499; D006746:Hospital Bed Capacity, 500 and over; D006801:Humans; D008962:Models, Theoretical; D009718:Nurse Administrators / Q000523:psychology; D009738:Nursing Service, Hospital / Q000458:organization & administration*; D009937:Organizational Objectives; D013223:Statistics as Topic; D011795:Surveys and Questionnaires