Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi

Titolo Rivista MECOSAN
Autori/Curatori manuela S. Macinati, Marco G. Rizzo, Gianluca D'Agostino
Anno di pubblicazione 2015 Fascicolo 2014/92
Lingua Italiano Numero pagine 21 P. 55-75 Dimensione file 958 KB
DOI 10.3280/MESA2014-092004
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FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

Il lavoro si inserisce nel filone di studi di behavioural accounting adottando i presupposti teorici provenienti dalla teoria aspettativa-valore. Nello specifico, la ricerca si propone di verificare l’influenza del coinvolgimento percepito nel processo di budget sull’accuratezza percepita delle informazioni di budget e sull’utilita delle stesse e come tali variabili, a loro volta, impattano sulla performance individuale. A tal fine sono stati studiati anche gli effetti di mediazione dell’accuratezza e dell’utilita delle informazioni di budget nel link "partecipazione ? performance". A tale scopo e stata condotta una ricerca empirica in un’azienda ospedaliera attraverso lo strumento del questionario. I dati per la verifica delle ipotesi di ricerca sono stati trattati mediante la tecnica PLS-PM. I risultati confermano un relazione positiva tra partecipazione e accuratezza delle informazioni di budget e tra accuratezza e performance nonche tra accuratezza e utilita delle informazioni di budget. L’accuratezza inoltre media completamente la reazione tra partecipazione e performance.;

Keywords:Partecipazione, accuratezza delle informazioni, utilita del budget, performance.

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manuela S. Macinati, Marco G. Rizzo, Gianluca D'Agostino, Partecipazione al processo di budget, accuratezza e utilità delle informazioni di budget e performance. I risultati di un caso studi in "MECOSAN" 92/2014, pp 55-75, DOI: 10.3280/MESA2014-092004