A Study of the Impact of Budget Control System on Healthcare Organizational Effectiveness: Role Stress as Intervening Variable

Organizations use budget control systems to negotiate and implement action plans, to evaluate the degrees to which the plans are achieved, and to control the activities which are important in organizations, that is, budget control systems are one kind of strategies used by organizations to affect the behavior of members and to enhance the probability of achieving organizational goals. In professional bureaucracy organizations, professionals have considerable power and influence because they control the production process and, are, therefore, central to the operation of the organization.

Those professionals are becoming more involved in the management positions and this involvement has included the development and implementation of budget control systems. These managers, however, have generally not been trained or socialized to accept bureaucratic management control systems and are less likely to have the administrative orientation required for the effective implementation of these systems. A number of studie have provided evidence that professionals often precept role stress when professional bureaucracy organizations emphasis administrative control.