title: Tight budgetary control: a study of clinical department managers' perceptions in Swedish hospitals.
abstract: OBJECTIVE
  The composition of clinical department managers in Swedish hospitals is changing; more non-doctors and women are entering managerial positions. In parallel, most hospitals face increased pressure to contain costs. This article presents a study of managers' perceptions of tightness of budgetary control and how their views vary systematically with personal characteristics and organizational conditions.
  
  
  METHODS
  Data were collected through a postal survey in 2005 to 173 clinical department managers (response rate of 70%). Statistical analysis was performed by factor analysis and logistic regression.
  
  
  RESULTS
  The data suggest that clinical department managers' perceptions of tight budgetary control were related to how long they had been in their current position, their profession (whether they were doctors or non-doctors) and their sex. Further, their perceptions could be explained by how close the managers' departments were to their budget targets.
  
  
  CONCLUSIONS
  Perception of tight budgetary control by managers depends on both their personal characteristics and the financial situation of their departments. Differences between men and women, and doctors and non-doctors call for additional research about the possible impact of changes in the composition of clinical department managers on how budgetary responsibility is exercised.
authors.affiliation: School of Economics and Management, Department of Business Administration, Lund University, Sweden. pia.nylinder@fek.lu.se
authors.forename: Pia
authors.initials: P
authors.lastname: Nylinder
mesh_terms: D000328:Adult; D001290:Attitude; D002017:Budgets; D003625:Data Collection; D005260:Female; D005377:Financial Management, Hospital / Q000191:economics*; D006740:Hospital Administrators / Q000523:psychology*; D006801:Humans; D008297:Male; D008875:Middle Aged; D013548:Sweden