Budget use in small healthcare businesses in Australia

King, Robyn. (2006). Budget use in small healthcare businesses in Australia Honours Thesis, School of Business, University of Queensland.

       
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Author King, Robyn.
Thesis Title Budget use in small healthcare businesses in Australia
School, Centre or Institute School of Business
Institution University of Queensland
Publication date 2006
Thesis type Honours Thesis
Total pages 1 v.
Language eng
Subjects 1503 Business and Management
1502 Banking, Finance and Investment
Formatted abstract The purpose of this study is to improve current understanding of the use of written budgets and the association between budget use and financial performance in small healthcare businesses in Australia. A model based on contingency theory for the relationship between the business size, strategy, structure, perceived environmental uncertainty and the sophistication of operating budgets is developed. This model is used to test the association between the "fit" of operating budgets and financial performance. The empirical evidence in this study supports contingency theory as an explanation for the use of written budgets and the level of sophistication of operating budgets in small healthcare businesses in Australia. Optimal "fit" of operating budgets with contingency factors of the business is found to be positively associated with financial performance. The model developed in this study has the potential to be used to predict the optimal level of operating budget sophistication for a small healthcare business based on its contingency factors. This model once verified with further tests of reliability and accuracy can be a useful tool for accounting practitioners, academics and government to assist small healthcare businesses with budgeting.

 
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Created: Fri, 26 Nov 2010, 11:59:24 EST by Muhammad Noman Ali on behalf of The University of Queensland Library