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Pia Nylinder – One of the best experts on this subject based on the ideXlab platform.

  • tight Budgetary Control and attitudes towards coordination of care activities a survey among managers in swedish primary care
    7th International Conference On Accounting Auditing And Management In Public Sector Reforms Milan Italy September 4-6 2012, 2012
    Co-Authors: Pia Nylinder
    Abstract:

    Tight Budgetary Control and attitudes towards coordination of care activities : a survey among managers in Swedish primary care

  • Budgetary Control in public health care a study about perceptions of Budgetary Control among clinical directors
    , 2012
    Co-Authors: Pia Nylinder
    Abstract:

    Health care expenditures have increased rapidly in most OECD-countries, and several reforms have been considered for the improvement of cost-containment in the health care sector. Physicians in particular have been recognized to have considerable impact on health care expenditures and as a result they have become increasingly involved in Budgetary Control with the hope of a more efficient use of resources. Until 1997 only physicians were allowed to take clinical directional positions in Sweden. Then a new regulation made it possible for non-physicians to become clinical directors of a hospital department or primary care centre. Most often it has been nurses who entered such positions in the Swedish health care. The overall aim of this thesis was to analyse perceptions of tight Budgetary Control among clinical directors with different professional backgrounds in public health care organizations. Three questionnaire surveys of clinical directors in both hospitals and primary health care have been conducted. The results suggest that the perception of Budgetary Control differs between groups of clinical directors. The nurses often perceived the Budgetary Control as tighter than the physicians. The findings adhere to previous theories that nurses in directorial positions adopt administrative principles more easily; they accept and feel more bound by Budgetary Control than physicians in the same position. An alternative interpretation is that nurses in these positions actually are more Controlled by the hospital management than the physicians. The nursing profession has a lower status and nurses in directorial positions may have less autonomy for managing their department. (Less)

  • perception of Budgetary Control a study of differences across managers in swedish public primary healthcare related to professional background and sex
    Journal of Nursing Management, 2011
    Co-Authors: Pia Nylinder
    Abstract:

    nylinder p. (2011) Journal of Nursing Management19, 664-672 Perception of Budgetary Control: a study of differences across managers in Swedish public primary healthcare related to professional background and sex Background The composition of managers in Swedish public primary care centres has changed since the mid-1990s, favouring nurses and female managers. In parallel, health-care professionals have become more involved in the management structure and many have experienced an increased demand for cost containment. There is limited empirical evidence about how managers with different professional backgrounds perceive tight Budgetary Control. Aim To examine whether perceptions of tight Budgetary Control across managers in Swedish public primary care are related to personal characteristics such as professional background and sex. Method A questionnaire measuring perception of tight Budgetary Control was administered to all (636) identified managers in Swedish public primary care centres (response rate was 59%). Differences between groups were analysed through logistic regression and factor analysis. Results Nurses and other non-physicians perceived the Budgetary Control to be tighter than did physicians and female physicians perceived the Budgetary Control to be tighter than did male physicians. Conclusions and implications for nursing management Results suggest that nurses were more committed to the Budgetary Control system and county council objectives than physicians. The impact of these differences are uncertain, however, nurses’ capacity to influence primary care services may be more limited compared with physicians because of their lower professional status. (Less)

Yu Yu Myint – One of the best experts on this subject based on the ideXlab platform.

  • Budgetary Control system of myanmar private commercial banks case study of myanmar oriental bank limited tun foundation bank
    International Journal on Recent Trends in Business and Tourism, 2019
    Co-Authors: Yu Yu Myint
    Abstract:

    Developing a budget is a critical step in planning and Controlling of any economic activity. Private commercial banks should create budgets on at least an annual basis, so that they can carefully outline the expected needs of each department in the bank. Using an annual budget process also limits the amount of spending and managing capital resources. This research will be supported towards providing answers to the following questions: How are budgets prepared and implemented in Myanmar commercial banks? What are the forms of Budgetary Control procedures observed in Myanmar commercial banks? This study focuses on how to design the Budgetary Control process, which committee and department are mainly responsible for Budgetary Control process and how to establish Control in selected commercial banks and tries to find out the requirement of current Budgetary Control process and design by comparing with theoretical Budgetary Control system. This research also supports to get more information about Budgetary Control system in Myanmar commercial banks and support to consider how to improve Budgetary Control system in Myanmar commercial banks. This study does not much emphasis on the employee satisfaction and effectiveness of Budgetary Control system. The study adopts qualitative method which is done on both the primary data and secondary data. Primary data are collected from interviews with budgeting department and management level interview approach to achieve the research objectives. Secondary data conveys various and relevant textbooks, reference books and internet websites and reports of selected commercial banks.

  • Budgetary Control SYSTEM OF MYANMAR PRIVATE COMMERCIAL BANKS: CASE STUDY OF MYANMAR ORIENTAL BANK LIMITED & TUN FOUNDATION BANK
    , 2019
    Co-Authors: Yu Yu Myint
    Abstract:

    Developing a budget is a critical step in planning and Controlling of any economic activity. Private commercial banks should create budgets on at least an annual basis, so that they can carefully outline the expected needs of each department in the bank. Using an annual budget process also limits the amount of spending and managing capital resources. This research will be supported towards providing answers to the following questions: How are budgets prepared and implemented in Myanmar commercial banks? What are the forms of Budgetary Control procedures observed in Myanmar commercial banks? This study focuses on how to design the Budgetary Control process, which committee and department are mainly responsible for Budgetary Control process and how to establish Control in selected commercial banks and tries to find out the requirement of current Budgetary Control process and design by comparing with theoretical Budgetary Control system. This research also supports to get more information about Budgetary Control system in Myanmar commercial banks and support to consider how to improve Budgetary Control system in Myanmar commercial banks. This study does not much emphasis on the employee satisfaction and effectiveness of Budgetary Control system. The study adopts qualitative method which is done on both the primary data and secondary data. Primary data are collected from interviews with budgeting department and management level interview approach to achieve the research objectives. Secondary data conveys various and relevant textbooks, reference books and internet websites and reports of selected commercial banks.

Gokhan Ozer – One of the best experts on this subject based on the ideXlab platform.

  • effects of procedural justice perception Budgetary Control effectiveness and ethical work climate on propensity to create Budgetary slack
    Business and Economics Research Journal, 2011
    Co-Authors: Gokhan Ozer, Emine Yilmaz
    Abstract:

    Because of the increasing importance of effective and productive management of public organizations, Budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of Budgetary Control effectiveness, ethical work climate and managers’ procedural justice perception on propensity to create Budgetary slack in pubic organizations. The data is obtained through questionnaire responded by 465 managers who work in different public organizations. The results of the analyses show that effectiveness of Budgetary Control, ethical work climate and procedural justice perception of managers have a statistically significant and negative impact on managers’ propensity to create Budgetary slack in public organizations. Budgetary Control and ethical work climate affect managers’ perception of procedural justice. In addition, it is inferred from the study that the perception of procedural justice has partial mediation effect between effectiveness of Budgetary Control, ethical work climate and propensity to create Budgetary slack.

  • the effects of environmental uncertainty and Budgetary Control effectiveness on propensity to create Budgetary slack in public sector
    African Journal of Business Management, 2011
    Co-Authors: Emine Yilmaz, Gokhan Ozer
    Abstract:

    This study examines the relationship among environmental uncertainty, effectiveness of Budgetary Control and propensity to create Budgetary slack in public organizations. For this purpose, the data collected from 460 public organizations’ managers via questionnaire. Results of analyses show that negative and statistically significant relationship is found between environmental uncertainty and effectiveness of Budgetary Control and between effectiveness of Budgetary Control and propensity to create Budgetary slack. However, environmental uncertainty has statistically significant and positive impact on propensity to create Budgetary slack. It is also found that Budgetary Control has partial mediation effect on the relationship between environmental uncertainty and propensity to create Budgetary slack.

Emine Yilmaz – One of the best experts on this subject based on the ideXlab platform.

  • effects of procedural justice perception Budgetary Control effectiveness and ethical work climate on propensity to create Budgetary slack
    Business and Economics Research Journal, 2011
    Co-Authors: Gokhan Ozer, Emine Yilmaz
    Abstract:

    Because of the increasing importance of effective and productive management of public organizations, Budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of Budgetary Control effectiveness, ethical work climate and managers’ procedural justice perception on propensity to create Budgetary slack in pubic organizations. The data is obtained through questionnaire responded by 465 managers who work in different public organizations. The results of the analyses show that effectiveness of Budgetary Control, ethical work climate and procedural justice perception of managers have a statistically significant and negative impact on managers’ propensity to create Budgetary slack in public organizations. Budgetary Control and ethical work climate affect managers’ perception of procedural justice. In addition, it is inferred from the study that the perception of procedural justice has partial mediation effect between effectiveness of Budgetary Control, ethical work climate and propensity to create Budgetary slack.

  • the effects of environmental uncertainty and Budgetary Control effectiveness on propensity to create Budgetary slack in public sector
    African Journal of Business Management, 2011
    Co-Authors: Emine Yilmaz, Gokhan Ozer
    Abstract:

    This study examines the relationship among environmental uncertainty, effectiveness of Budgetary Control and propensity to create Budgetary slack in public organizations. For this purpose, the data collected from 460 public organizations’ managers via questionnaire. Results of analyses show that negative and statistically significant relationship is found between environmental uncertainty and effectiveness of Budgetary Control and between effectiveness of Budgetary Control and propensity to create Budgetary slack. However, environmental uncertainty has statistically significant and positive impact on propensity to create Budgetary slack. It is also found that Budgetary Control has partial mediation effect on the relationship between environmental uncertainty and propensity to create Budgetary slack.

Lars A Samuelson – One of the best experts on this subject based on the ideXlab platform.

  • the development of Budgetary Control in sweden a research note
    Management Accounting Research, 1993
    Co-Authors: Olof Arwidi, Lars A Samuelson
    Abstract:

    Abstract This paper deals with the development of Budgetary Control in Swedish industry since World War II. We point to the different factors that historically have influenced the design and use of Budgetary Control and end up with a discussion of current developments. Here we comment on current changes in organizational structure and their impacts on the role of Budgetary Control. Another current issue is the separation between management and operational Control and its effects on the design of the Budgetary Control system. Finally we discuss a changing balance between the use of systems and more informal ways of influencing people’s actions and decisions.

  • The development of Budgetary Control in Sweden—a research note
    Management Accounting Research, 1993
    Co-Authors: Olof Arwidi, Lars A Samuelson
    Abstract:

    Abstract This paper deals with the development of Budgetary Control in Swedish industry since World War II. We point to the different factors that historically have influenced the design and use of Budgetary Control and end up with a discussion of current developments. Here we comment on current changes in organizational structure and their impacts on the role of Budgetary Control. Another current issue is the separation between management and operational Control and its effects on the design of the Budgetary Control system. Finally we discuss a changing balance between the use of systems and more informal ways of influencing people’s actions and decisions.