Effects of Budgeting Process on Participative Budgeting in Private Hospitals: The Case of Ankara Province

Abstract

Purpose - The aim of this research is to evaluate the understanding of participatory budgeting in private hospitals in Ankara from the perspective of administrative employees; to assess the impact of budget planning, budget preparation, and budget implementation on participatory budgeting, and to evaluate the moderating role of budget analysis on this effect. Design/methodology/approach – Ethical approval was obtained for the survey, and permission for the research was granted by the hospitals. Following the approval, face-to-face interviews were conducted with the included personnel to complete the survey form. A convenience sampling method was applied, and 144 surveys were evaluated. Considering the level and limitations of the research, it was decided to use a sample size with a significance level of 5%, power of 95%, and a medium effect size of 15%. Using three independent variables, one moderator, and one dependent variable, the sample size was calculated as 138 using GPower 3.1.9.7 software. Basic analyses were conducted using SPSS for measurement model analysis, Amoss for structure and discriminant validity, SmartPLS for research model analysis, and the SPSS Process Macro extension. The data obtained were evaluated and interpreted using variance, DFA, EFA, MSA, Bartlett's Test, KMO statistic, correlation analysis, t-test, Cronbach's Alpha coefficient, ANOVA, and Tukey tests. Results – Regression coefficients in the study indicate that budget planning, budget preparation, budget implementation, and analysis variables positively and significantly affect participatory budgeting. The interaction term is also significant and negatively oriented. As the level of analysis increases, the effect of budget planning and budget implementation on participatory budgeting decreases. Discussion – The understanding of participatory budgeting in private hospitals in our country is not at a sufficient level. The impact of budget planning, budget preparation, and budget implementation processes on participatory budgeting and the moderating role of budget variance analysis in this effect were evaluated. Although studies on the hospital budgeting process are reviewed in the literature, no research has been observed on the dimension of participatory budgeting. At this point, it is thought that the study will significantly contribute to the literature.