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Behavior of Hospital Mid-Level Managers in Budgeting Implementation - an Empirical Study

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Cygańska M., Marcinkiewicz Z.

Olsztyn Economic Journal

2014

vol. 9

issue 3

237-249

This study examines the introduction of management changes in a hospital based on the Lewin's model. It focuses on the attitudes of a hospital's mid-level managers to a new management-budgeting system. The conclusions are based on empirical research. The article analyzes the change implementation process related to the budgeting system in a hospital with particular consideration of the attitudes and the level of involvement of employees in the performance of new tasks. The analysis showed that the top management of hospitals and the mid-level management do not see the effects of changes related to budgeting in similar ways. This may cause significant hindrances to the process of employees adopting attitudes and behaviors required by the top management. The diversity of opinions in this area may result from: not specifying in detail the targets of budgeting by the top management or not informing the medium-level management of them, a lack of set measures for evaluation of the performance of budget tasks, aiming at achievement of the assumed targets by means of methods not accepted by the employees.

Effort–reward balance as a mediator of the relationship between supplementary person–organization fit and perceived stress among middle-level managers

86%

Waszkowska M., Jacukowicz A., Drabek M., Merecz-Kot D.

International Journal of Occupational Medicine and Environmental Health

2017

vol. 30

issue 2

305-312

Objectives The study has aimed to identify the relations between the supplementary person–organization fit (P–O fit) and the perceived stress among managerial staff, with special regard to the mediating role of the effort–reward balance. Material and Methods The study sample consisted of 715 middle-level managers, aged 25–64 years old, employed in large companies. To measure the selected variables, the authors used the Questionnaire of Effort–Reward Imbalance (ERI), Perceived Stress Scale – 10 (PSS-10), and Person–Organization Fit Questionnaire. Results The regression analysis revealed that the perceived effort–reward imbalance partially mediated the negative relationship between the supplementary person–organization fit and stress. Conclusions The results suggest that even when the characteristics of the manager and organization are highly congruent, the managers will experience stress if their work involves heavy effort or when this effort is not compensated properly. Int J Occup Med Environ Health 2017;30(2):305–312

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1 International Journal of Occupational Medicine and Environmental Health

1 Olsztyn Economic Journal

1 Cygańska M.

1 Drabek M.

1 Jacukowicz A.

1 Marcinkiewicz Z.

1 Merecz-Kot D.

1 Waszkowska M.

1 2017

1 2014

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Behavior of Hospital Mid-Level Managers in Budgeting Implementation - an Empirical Study

Effort–reward balance as a mediator of the relationship between supplementary person–organization fit and perceived stress among middle-level managers