Budgetary bias in the Finnish public hospital system
International Journal of Public Sector Management
ISSN: 0951-3558
Article publication date: 17 January 2020
Issue publication date: 24 April 2020
Abstract
Purpose
The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.
Design/methodology/approach
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.
Findings
A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.
Practical implications
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.
Originality/value
The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.
Keywords
Acknowledgements
This study was financially partly supported by the Competitive State Research Financing of the Expert Responsibility area of Tampere University Hospital.
Citation
Karila, A., Vakkuri, J. and Lehto, J. (2020), "Budgetary bias in the Finnish public hospital system", International Journal of Public Sector Management, Vol. 33 No. 4, pp. 401-418. https://doi.org/10.1108/IJPSM-07-2019-0184
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited