Nurse managers and budgeting: Professional/bureaucratic conflict?

✍ Scribed by Margaret A. Abernethy; Johannes U. Stoelwinder

• Book ID: 102859139
• Publisher: John Wiley and Sons
• Year: 1988
• Tongue: English
• Weight: 865 KB
• Volume: 3
• Category: Article
• ISSN: 0749-6753
• DOI: 10.1002/hpm.4740030103

✦ Synopsis

ProfessionaUbureaucratic conflict theory suggests that the extent to which nurse managers use management control systems will depend on whether their goal orientation is to system rather than output or derived goals. This article examines the use of budgeting as a management control strategy, in relation to the goal orientation of nurse managers, in four large teaching hospitals. The goal orientations and use of budgeting by nurse managers is also compared with those of physician managers and other sub-unit managers. The results indicate that nurse managers appear to be developing their goals of professionalization without a diminution of their organizational focus or their orientation towards providing a high standard of patient care.