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The crafting of budgets by accountants with users for enhanced acceptance in public healthcare

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  • Natalie Buckmaster

Abstract

This study presents a contemporary account of budgeting in a public hospital setting. Qualitative semi-structured interviews and observations of information systems and documentation are utilised to form an assessment of the relationship between accountants and users. This study finds that budgets form ongoing products requiring an iterative process of building collaborative relationships between accountants and users. Transparency and ongoing dialogue are pivotal for durability of the budgeting process. The results challenge stereotypical views of budgets being divorced from user needs. In fact, the results indicate that both the perspectives of accountants and users are broadened when they are involved in co-creating a budgeting system that fulfills their needs. JEL Classification: M4, M40

Suggested Citation

  • Natalie Buckmaster, 2018. "The crafting of budgets by accountants with users for enhanced acceptance in public healthcare," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 183-202, May.
    • Handle: RePEc:sae:ausman:v:43:y:2018:i:2:p:183-202
    DOI: 10.1177/0312896217716218
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    References listed on IDEAS

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    More about this item

    Keywords

    Accountants; budgets; collaboration; enabling; healthcare; personal interaction;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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