• RecordNumber
    2330
  • Author

    Fiondella, Clelia

  • Crop_Body
    Clelia Fiondella, Riccardo Macchionia, Marco Maffei, Rosanna Spanòb
  • Title of Article

    Successful changes in management accounting systems:A healthcare case study

  • Title Of Journal
    Accounting Forum
  • PublishInfo
    elsevier
  • Publication Year
    2016
  • Volum
    40
  • Page
    186–204
  • Keywords
    Management accounting systems , Organisational change , Middle Range Theory , Complexity , Healthcare organisationsa
  • Abstract
    This paper explores how a change in the management accounting systems (MAS) of health-care organisations was implemented in a manner acceptable to those involved. The studyemployed a longitudinal case study of a university hospital in southern Italy, and wasinformed by Broadbent and Laughlin’s Middle Range Theory (MRT). The findings revealedthat the change in the MAS was successful due to the involvement of professionals inthe 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 businessculture.
    • Link To Document
    https://math.iranlibs.ir/dl/search/default.aspx?Term=2330&Field=0&DTC=14