Hospital acquisitions, parenting styles and management accounting change: An institutional perspective
| Autor: | Francesca Lecci, Andrea Dossi, Francesco Longo, Marco Morelli |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Parenting
ACQUISITION business.industry Health Policy 05 social sciences Perspective (graphical) HEALTHCARE ORGANISATIONS Accounting 050201 accounting CONTROL PACKAGE Hospitals MANAGEMENT ACCOUNTING SYSTEMS CHANGE 0502 economics and business Management accounting Health care Parenting styles Health Facility Merger Humans Health Facilities Longitudinal Studies business Psychology Delivery of Health Care ACQUISITION CONTROL PACKAGE MANAGEMENT ACCOUNTING SYSTEMS CHANGE HEALTHCARE ORGANISATIONS 050203 business & management |
| Zdroj: | Health Services Management Research. 30:22-33 |
| ISSN: | 1758-1044 0951-4848 |
| DOI: | 10.1177/0951484816682394 |
| Popis: | Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks. |
| Databáze: | OpenAIRE |
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