We present evidence linking primary healthcare business characteristics, budgeting
practices, and business performance. Based on a sample of 144 responses from a survey of
members of the Australian Association of Practice Managers (AAPM), we find that factors
identified by contingency-based research are useful for predicting a business's budgeting
practices. Specifically, we find the adoption of written budgets to be related to size and
structure, and for businesses using written budgets, the extent of use is related to business …