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
AuthorsBuckmaster, Natalie
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.

KeywordsAccountants; budgets; collaboration; enabling; healthcare; personal interaction
Year2018
JournalAustralian Journal of Management
Journal citation43 (2), pp. 183 - 202
PublisherSage Publications Ltd.
ISSN0312-8962
Digital Object Identifier (DOI)https://doi.org/10.1177/0312896217716218
Scopus EID2-s2.0-85044826328
Page range183 - 202
Research GroupPeter Faber Business School
Place of publicationAustralia
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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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Benchmarking and learning in public healthcare: Properties and effects
Buckmaster, Natalie and Mouritsen, Jan. (2017) Benchmarking and learning in public healthcare: Properties and effects. Australian Accounting Review. 27(3), pp. 232 - 247. https://doi.org/10.1111/auar.12134