Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey of 82 responses from hospital CFOs. The results show that the organisations that were most affected by the pandemic increased their use of budgets for planning, resource allocation and control, compared to those that were less affected. This study also highlights the moderating role of cost accounting information quality in the relationship between crises and budget use. We find that public hospitals that have been most affected by the pandemic and have simultaneously better cost accounting information have increased their use of budgets for planning, resource allocation and cost control more than those whose costing system does not provide superior cost data.

中文翻译：

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成本会计信息质量对 COVID-19 大流行与公立医院预算之间关系的调节作用

本研究基于新公共管理、信息处理理论和权变理论，调查 COVID-19 大流行对公立医院预算编制的影响，重点是预算使用。通过对来自医院 CFO 的 82 份回复的调查，对研究假设进行了检验。结果表明，与受影响较小的组织相比，受大流行影响最严重的组织增加了用于规划、资源分配和控制的预算使用。本研究还强调了成本会计信息质量在危机与预算使用之间关系中的调节作用。我们发现，受大流行影响最严重且同时拥有更好的成本核算信息的公立医院增加了预算用于计划的使用，