search query: @author Abernethy, M. / total: 3
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| Author: | Comerford, S. Abernethy, M. |
| Title: | Budgeting and the management of role conflict in hospitals |
| Journal: | Behavioral Research in Accounting
1999 : VOL. 11:1, p. 93-110 |
| Index terms: | BEHAVIOURAL SCIENCE ACCOUNTING AUDITORS ROLES |
| Language: | eng |
| Abstract: | Economic, political and social pressures have created an environment where it is considered critical for for professionals performing health care services to extend their role to encompass the financial management of hospital resources. Prior research has argued that this dual role can potentially have adverse organizational consequences, through the creation of role conflict. Professionals tend to have a high commitment to professional values but a low commitment to managerial values and, thus, directly involving them in financial controls, such as budgeting, is likely to lead to role conflict. |
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