The crafting of budgets by accountants with users for enhanced acceptance in public healthcare
Journal article
Buckmaster, Natalie. (2018). The crafting of budgets by accountants with users for enhanced acceptance in public healthcare. Australian Journal of Management. 43(2), pp. 183 - 202. https://doi.org/10.1177/0312896217716218
Authors | Buckmaster, Natalie |
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Abstract | This study presents a contemporary account of budgeting in a public hospital setting. Qualitative semi-structured interviews and observations of information systems and documentation are utilised to form an assessment of the relationship between accountants and users. This study finds that budgets form ongoing products requiring an iterative process of building collaborative relationships between accountants and users. Transparency and ongoing dialogue are pivotal for durability of the budgeting process. The results challenge stereotypical views of budgets being divorced from user needs. In fact, the results indicate that both the perspectives of accountants and users are broadened when they are involved in co-creating a budgeting system that fulfills their needs. |
Keywords | Accountants; budgets; collaboration; enabling; healthcare; personal interaction |
Year | 2018 |
Journal | Australian Journal of Management |
Journal citation | 43 (2), pp. 183 - 202 |
Publisher | Sage Publications Ltd. |
ISSN | 0312-8962 |
Digital Object Identifier (DOI) | https://doi.org/10.1177/0312896217716218 |
Scopus EID | 2-s2.0-85044826328 |
Page range | 183 - 202 |
Research Group | Peter Faber Business School |
Publisher's version | File Access Level Controlled |
Place of publication | Australia |
https://acuresearchbank.acu.edu.au/item/88xz9/the-crafting-of-budgets-by-accountants-with-users-for-enhanced-acceptance-in-public-healthcare
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