Studying the moderating effects of environmental uncertainty on the relationship between participatory budgeting and performance in hospitals, considering the role of job-related information and goal acceptance

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, University of Sistan and Baluchestan, Ahvaz, Iran

2 Master of Accounting, Accounting Department, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran

3 Master of Accounting, Department of Accounting, Shiraz Branch, Islamic Azad University, Shiraz, Iran

10.30476/jha.2025.89140.1442

Abstract

Introduction: This study determines the effects of motivational and cognitive factors of participatory budgeting on the performance of clinical managers, considering environmental uncertainty.
Research method: The present study was conducted cross-sectionally and using a questionnaire. All clinical managers of public hospitals and clinics in Fars province in 2018 constitute the statistical population. The research sample includes 143 clinical managers of hospitals. The research hypotheses were tested using the "path analysis" method and SPSS version 25 software.
Findings: The research findings indicate that participatory budgeting and managers' performance are related through the mediating role of goal acceptance and job-related information. In conditions of high environmental uncertainty, the mediating relationship between participation and performance is stronger through goal acceptance and job-related information.
Conclusion: Hospital managers should provide opportunities for improving the organization's budgetary performance by involving managers at different levels more in the budgeting process. It is worth noting that participatory budgeting can be beneficial through the exchange of information between managers at different levels, especially in situations where environmental uncertainty is high.

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