Abernethy M A, Stoelwinder J U
Int J Health Plann Manage. 1988 Jan-Feb;3(1):3-18. doi: 10.1002/hpm.4740030103.
Professional/bureaucratic conflict theory suggests that the extent to which nurse managers use management control systems will depend on whether their goal orientation is to system rather than output or derived goals. This article examines the use of budgeting as a management control strategy, in relation to the goal orientation of nurse managers, in four large teaching hospitals. The goal orientations and use of budgeting by nurse managers is also compared with those of physician managers and other sub-unit managers. The results indicate that nurse managers appear to be developing their goals of professionalization without a diminution of their organizational focus or their orientation towards providing a high standard of patient care.
专业/官僚冲突理论表明，护士长使用管理控制系统的程度将取决于其目标导向是系统而非产出或派生目标。本文研究了在四家大型教学医院中，预算编制作为一种管理控制策略与护士长目标导向之间的关系。还将护士长的目标导向和预算编制的使用情况与内科主任和其他部门经理进行了比较。结果表明，护士长似乎在发展其专业化目标，而没有减少他们对组织的关注或提供高标准患者护理的导向。
