2330

Clelia Fiondella, Riccardo Macchionia, Marco Maffei, Rosanna Spanòb

Accounting Forum

elsevier

2016

40

186–204

Management accounting systems , Organisational change , Middle Range Theory , Complexity , Healthcare organisationsa

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.