The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.,The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis.,A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.,Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional.,The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.

中文翻译：

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芬兰公立医院系统中的预算偏差

本文的目的是分析公立医院背景下的预算偏向动态。本研究将会计和预算行为的理论应用于特定的医疗体系中。在理论框架的基础上，采用定性内容分析法对医院预算官员访谈数据进行了分析。它被证明是有用的，并强调了偏见动力学的主要经验假设和初步结果。了解预算参与者的逻辑和偏见的驱动因素可能有助于解释为什么偏见经常出现在医疗保健预算中。它进一步有助于理解这种偏见是功能性的还是功能失调的。预算性偏见的概念很少用于医疗保健预算中，