Lee, C. L., Shih, Y. N., and Hsiao, C. F. 2015. The Relationship among Physicians’ Professionalism, Management Accounting System and Budget Control Behavior under Global Budget System. NTU Management Review, 25 (2): 119-148. https://doi.org/10.6226/NTUMR.2015.Jun.R.11029
Chia-Ling Lee, Professor, Department of Accounting and Information Technology, National Chung University
Ya-Nan Shih, Assistant Professor, Department of Accounting Information, National Taichung University of Science and Technology
Chao-Fang Hsiao, Auditor, Deloitte & Touche CPA Firm
Abstract
When the global budget system is executed, cost control and resource allocation become important factors for the hospital operation. The operations of hospitals are influenced by physicians’ behavior which are highly professional and autonomous. Whether physicians’ budget control behavior is affected through the use of management accounting systems (MAS) which is seldom addressed despite significant evidence of its importance in hospital operation under global budget system. Based on role theory, this research analyzes the effect of the physicians’ professionalism on their budget control behavior through the use of MAS. Our investigation is conducted using questionnaire survey and semi-structured interview in a regional teaching hospital of Taiwan. Final usable responses from 92 physicians are analyzed via partial least squares. The results indicate that physicians’ professionalism is negatively associated with their budget control behavior. However, the physicians’ professionalism will indirectly enhance budget control behavior via the use of broad-scope and interactive MAS. Although physician professionalism harms budget control, physician’s budget control behavior is improved through the use MAS. The results support the theoretical model taken in the paper.
Keywords
role theoryprofessionalismmanagement accounting systems