Comparative Analysis of Budget

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Performance evaluations are used by organizations to measure and evaluate productivity. The roles and responsibilities of various types of nurse managers have developed to include increasing fiscal responsibility over the past several years. The purpose of this study was to analyze the extent various nurse manager groups perceive performance evaluation as inclusive of financial management expectations in light of their participation in actual budget behaviors. A systematic random sample of 575 nurse managers was selected from a single southern state. One hundred twenty nurse managers returned survey packets.

A higher proportion of clinical supervisors were male and educated at associate or diploma programs, compared to clinical nurse managers and nurse executives. Nurse executives, on the other hand, were more likely to supervise a greater number of employees, be paid by fixed salary, and be evaluated by an administrator. A one-way ANOVA examining potential differences in mean scores among nurse managers on financial accountability performance evaluations was significant (F = 3.53, df = 2, p = 0.033). Scheffe's procedure indicated that the clinical nurse managers were more likely to perceive fiscal management skills being used to evaluate performance (p [is less than] 0.05) than the clinical supervisors. A much higher proportion of clinical nurse managers and nurse executives engage in budgeting activities on a regular basis. This research underscores the fact that when there is opportunity for input in the resource allocation process, nurse managers are evaluated based on attaining goals and performance standards that focus on financial management skills.
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