Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

The benefits of participatory budgeting in public and private hospitals: Evidence from Iran

Document Type : Original Article

Authors
1 Associate Prof., Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran
2 Master`s Student, Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran
Abstract
The study examined the usefulness of participatory budgeting in public and private hospitals in western Mazandaran and eastern Gilan. This study is applied in terms of its purpose and descriptive survey regarding its nature and method. The statistical population of this study was all financial managers and accountants in hospitals in western Mazandaran and eastern Gilan in 2024. The statistical sample size was 123 persons. Ninety-seven persons were selected for the sample according to the Krejcie and Morgan table. The study results indicated that using budgets in operational management positively affects budget-based evaluation and reward, CEO participation in the budgeting process, and managers' satisfaction with budgeting. Budget-based evaluation and reward and CEO involvement in the budgeting process positively affect managers' satisfaction with budgeting. Budget-based evaluation and reward and the participation of operational managers in the budgeting process positively mediate between the use of budget in operational management and managers' satisfaction with budgeting. Participatory budgeting as a management tool can help improve the performance of public and private hospitals in Iran.
Keywords

Subjects


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Volume 6, Issue 1 - Serial Number 19
February 2025
Pages 86-113

  • Receive Date 15 December 2024
  • Revise Date 08 January 2025
  • Accept Date 24 January 2025