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E87044
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台灣地區非營利組織管理之研究:預算控制制度對醫院組織效能影響之探討:以角色壓力作為中介變數
A Study of the Impact of Budget Control System on Healthcare Organizational Effectiveness: Role Stress as Intervening Variable
1.倪豐裕
1.Feng-yu Ni
1.國立中山大學企業管理系
1.Department of Business Administration, National Sun Yat-sen University
001,002,003,004
1.國立中山大學企業管理系
1.Department of Business Administration, National Sun Yat-sen University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1997-08-01
A.14 計畫執行期間(訖):1998-07-31
A.16 收到日期:1998-10-23
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89


89
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C.2 聯絡日期:1999-01-12
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1.國立中山大學企業管理系
1.Department of Business Administration, National Sun Yat-sen University
1
C.7 資料公開日期:1998-08-01
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008
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1.角色模糊
2.角色衝突
3.角色壓力
4.非營利組織
5.組織效能
6.預算控制制度
7.醫院管理
1.Budget Control System
2.Hospital Management
3.Nonprofit Organization
4.Organizational Effectiveness
5.Role Ambiguity
6.Role Conflict
7.Role Pressure
預算控制制度」是組織以財務數據表達其所欲協調及 執行的行動計畫,並評估其達成計畫的努力程度,以控制組織內活動的重要工具,換言之,「預算控制制度」是組織用來影響其成員的行為,以提高達成組織目標之 機率的一種策略。然而,在專業科層組織(例如醫院組織)中,擁有相當大權力和影響力的醫療專家們控制了生產過程而成為組織運作的核心,部份醫療專家透過擔 任中高階主管而進入醫院管理階層(包括管理控制系統的發展與實施),但是他們在訓練及社會化的過程中,並未被訓練去接受科層化的管理控制系統,所以不太可 能具有有效執行管理控制系統所需的管理導向,而是具有追求自主性作業及講求同儕控制的專業理性行為。因此,當組織強調正式行政控制(例如預算控制)時,在 專業科層組織中擔任管理任務之專家就會發生角色不相容(專業和行政的角色衝突)的問題,根據組織行為文獻的研究顯示角色衝突對於個人績效是不利的,而管理 者的績效不佳也將導致較差的組織效能。 此外,由於醫院是以「人」服務「人」的組織,「人」的因素在醫療服務的過程中當然扮演著非常重要的角色,而醫院在追求組織效能的過程中,更是需要依賴組織 成員的盡心盡力與協力合作,因為任何構面之組織效能的達成均需透過組織中成員的努力來完成。因此以支持組織目標達成為主要目的之行政控制系統在醫院組織中 所能發揮的效能完全決定於組織成員的行為。為了瞭解管理控制制度中之預算控制制度和組織效能的關係,本研究乃以國內中大型醫院為研究對象,並且透過角色理 論,例如角色壓力(包括角色衝突與角色模糊),來分析在不同程度的專業承諾情境下,預算控制制度對於提昇醫院組織效能所能扮演的角色。研究樣本係來自台灣 地區區域級以上財團法人醫院中採立意抽樣法抽出4家醫院的190位臨床部門主管,總計回收有效問卷89份,資料分析則採用路徑分析法以檢定在高低專業承諾 情境之下,角色壓力對於預算強調和組織效能間的中介效果,研究結果僅支持在低專業承諾情境下的假設,亦即,當部門主管之專業承諾程度相對上較低時,預算制 度對於提升部門組織效能的影響,主要是透過降低部門主管的角色模糊程度,從而增加部門之組織效能。

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. Hospitals are organizations of people serving people. People hence play very important role in the process of health care delivery. So that, the effectiveness of budget control system in health care organizations depends upon the behavior of employees. To understand the relationship between budget control system and organizational effectiveness, this study try to employ role stress to decompose the relationship between budgetary emphasis and organizational effectiveness. The empirical analysis is based on a sample of 89 clinical managers in four regional hospitals intentionally sampled from financial funded hospitals in Taiwan. The path analysis has been employed to verify the mediate effect of role stress on the relationship between budgetary emphasis and organizational effectiveness. Results support the proposed hypotheses that under the low professional commitment, the relationship between budgetary emphasis and organizational effectiveness can be mainly accounted for by an indirect effect whereby budgetary emphasis decreases role ambiguity, and role ambiguity is negatively associated with organizational effectiveness.

D.16 完成檢誤日期:1999-11-16
D.17 預定釋出日期:1999-12-16
D.18 初次釋出日期:1999-12-16
D.19_1 最新版釋出日期:1999-12-16
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10.6141/TW-SRDA-E87044-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E87044
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