Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5107490 | Accounting Forum | 2016 | 19 Pages |
Abstract
This paper explores how a change in the management accounting systems (MAS) of healthcare organisations was implemented in a manner acceptable to those involved. The study employed a longitudinal case study of a university hospital in southern Italy, and was informed by Broadbent and Laughlin's Middle Range Theory (MRT). The findings revealed that the change in the MAS was successful due to the involvement of professionals in the ongoing process of change. This involvement reduced their natural tendency to resist, and increased the commitment of the various groups of professionals to the new business culture.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Clelia Fiondella, Riccardo Macchioni, Marco Maffei, Rosanna Spanò,