Abstract
Abstract This paper analyses, through the Laughlin and Broadbent framework, the interaction between Management Accounting (MA) (as a design archetype) and clinicians’ interpretative schemes in the change of healthcare organizations, started by reforms introduced by government. Unlike previous research, this paper focuses on the process of MA change and in particular (1) the role played by the government and internal actors in MA change and (2) the implication of MA change for clinicians’ interpretative scheme and for organizational change. We found that the interaction between the government and internal actors determines MA change and that an i ntegrative-interactive approach to MA change can be developed. This approach is based on a collaboration between clinicians and controllers in the revision of MA tools. The integrative-interactive approach underlines a new change pathway of reciprocal colonization , where the interpretative schemes and the design archetypes influence each other in the organizational change triggered by the government.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.