Influence of budget emphasis, equity fairness perception and incentives on physicians’ job performance

doi:10.3969/j.issn.1674-490X.2015.04.021

Abstract

Abstract: Based on contingency theory and mediating effects, this study aims to explain how incentives improve physicians’ job performance and modify. The results showed the facts that: financial and nonfinancial incentives positively affect physicians’ job performance at a significance level, which cannot be accounted for by the mediating effects of equity fairness perceptions. The positive effects of nonfinancial incentives on equity fairness perceptions is much more evident with high budget emphasis. The positive effects of equity fairness perceptions on physicians’ job performance are also more evident with high budget emphasis

Key words: budget emphasis, incentives, equity fairness perceptions, physicians’ job performance

LIU Xia. Influence of budget emphasis, equity fairness perception and incentives on physicians’ job performance[J]. Medical Reserch and Education, 2015, 32(4): 95-101.

References

[1] 林云肖, 方霞波. 公立医院实施全面预算管理的影响因素探讨[J]. 中国卫生经济, 2013, (11): 3-5. [2] 陈胜红. 全面预算管理在公立医院经营管理中的应用[J]. 科技风, 2014, 12(18): 237-277. [3] 答唯鹏. 医院全面预算管理体系的实施与效果[J]. 中国卫生经济, 2013, 21(2): 24.[4] SCOTT I A. Pay for performance in health care: Strategic issues for Australian experiments[J]. The Medical Journal of Australia, 2007, 18 (July): 31-35. [5] 滕姗. 三维机制强化医院核心人才管理效能[J]. 现代医药卫生, 2014, 30(23): 35. [6] BONNER S E, SPRINKLE G B. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research[J]. Accounting, Organizations and Society, 2002, 27 (May/June): 303-345. [7] 赵婉文, 林淑惠. 浅议公立医院社会责任的思考与实践[J]. 经济研究导刊, 2013(17): 7. [8] 童肖慧, 王学, 顾晓春, 等. 县级公立医院薪酬激励制度改革的理论与实践探讨[J]. 中国医院管理, 2013, 33(5): 1-2. [9] 侯甜甜, 王岩青, 张光鹏, 等. 县级公立医院医生薪酬水平及影响因素研究[J]. 中国卫生人才, 2015, 25(7): 9. [10] EFEBERA H, HAYES D C, HUNTON J E, et al. Tax compliance intentions of low-income individual taxpayers[J]. Advance in Accounting Behavioral Research, 2004, 7(April): 1-25. [11] 陈建安, 金晶. 能动主义视角下的工作幸福管理[J]. 经济管理, 2013(3): 16. [12] 王延中, 高文书. 公立医院医务人员薪酬制度改革的思考与建议[J]. 中国卫生人才, 2014, 24(4): 51-72. [13] MAUREEN T S, CONSTANCE M H, DEBORAH W G, et al. Performance contracting and quality improvement in outpatient treatment: Effects on waiting time and length of stay[J]. Journal of Substance Abuse Treatment, 2013, 44(April): 27-33. [14] 司桥林. 新财务制度下公立医院的财务管理——以天津A公立医院为例[J]. 经营与管理, 2014, 33(12): 17. [15] DAVILA T, WOUTERS M. Managing budget emphasis through the explicit design of conditional budgetary slack[J]. Accounting, Organizations and Society, 2014, 30 (October): 587-608. [16] SHADI S S, MOHAMAD S A, NABIL M N. Acceptability of Quality Reporting and Pay for Performance Among Primary Health Centers in Lebanon[J]. International Journal of Health Services, 2013, 43(June): 761-777. [17] YU-KIM, JEE Y H, KYOUNGWOO K, et al. Primary care research in South Korea: its importance and nhancing strategies for enhancement[J]. Journal of the Korean Medical Association, 2014, 56(May): 899. [18] MOSER D V, III EVANS J H, KIM C K. The effects of horizontal and exchange inequity on tax reporting decisions[J]. The Accounting Review, 2014, 70 (October): 619-634. [19] WYNDER M. The effect of performance-contingent incentives when task complexity is manipulated through instruction[J]. Australasian Accounting Business and Finance Journal, 2012, 4 (4): 51-72.