We present evidence linking primary healthcare business characteristics, budgeting practices,
and business performance. Based on a sample of 144 responses from a survey of
members of the Australian Association of Practice Managers (AAPM), we find that factors
identified by contingency-based research are useful for predicting a business’s budgeting
practices. Specifically, we find the adoption of written budgets to be related to size and
structure, and for businesses using written budgets, the extent of use is related to business
structure, strategy and perceived environmental uncertainty. Finally, we find evidence of
a relationship between budgeting practice and performance. Here, we initially find a business’s
performance to be positively associated with the use of written budgets. More refined
tests of the “fit” between business contingency factors and extent of operating budget use
then provide evidence of a positive association between the extent of “fit” and performance
We present evidence linking primary healthcare business characteristics, budgeting practices,
and business performance. Based on a sample of 144 responses from a survey of
members of the Australian Association of Practice Managers (AAPM), we find that factors
identified by contingency-based research are useful for predicting a business’s budgeting
practices. Specifically, we find the adoption of written budgets to be related to size and
structure, and for businesses using written budgets, the extent of use is related to business
structure, strategy and perceived environmental uncertainty. Finally, we find evidence of
a relationship between budgeting practice and performance. Here, we initially find a business’s
performance to be positively associated with the use of written budgets. More refined
tests of the “fit” between business contingency factors and extent of operating budget use
then provide evidence of a positive association between the extent of “fit” and performance
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