Profile matrix of clinical nurse managers from the perspective of the budget process of hospitals

Abstract

The aim was to trace the profile and build the matrix of clinical nurse managers of public and private hospitals, from the perspective of the budget process. Cross-sectional, exploratory study with a quantitative approach. The sample consisted of 69 nurses who occupied management positions and had intra-hospital budgetary responsibility. The data collection instrument, containing 20 questions, was previously validated. The study variables were synthesized in the Profile Matrix of clinical nurse managers. The quadrants that make up the Matrix represented the profile of managers, with the 1st quadrant showing the time of experience that was above average, postgraduates, with less organizational complexity, belonging to private hospitals and high levels of participation and budgetary feedback. The characteristics of greater organizational complexity and public funding placed them in the 4th quadrant – low levels of budgetary participation and feedback. The characteristics of hospital institutions, with emphasis on organizational complexity and funding source, apparently promote different demands for knowledge and skills about inputs and budgeting processes of clinical nurse managers, suggesting demands for economic-financial skills of these professionals since their basic graduation training.