Caring is not restricted to nurses. Those in other roles, such as financial management, have concerns that may not be in the forefront of thought for nurses. Consider the statement:Values may not differ so much as perspectives.

1.What values may be held in common between nurses and business managers?

2.How might perceptions between those responsible for financial management and resources differ from those of clinicians?

3.How might caring be manifested from afinancial perspective?

4. What would you recommend as positive changes to improve the budgetary process?