A central aspect of the efforts to improve public healthcare systems often is a provider's management accounting system (MAS). The article focuses on a change effort for a hospital's MAS. The effort involved implementing low-cost information technology designed to improve efficiency and effectiveness in operating rooms. The article aims to identify and discuss the factors that led to the hospital's success in achieving improved outcomes at lower costs via the improvement of its MAS. The analysis uses a theoretical framework that can assist managers to identify methods that can help to foster the factors needed for effective change implementation.
Emanuele Padovani, Rebecca L. Orelli, David W. Young (2014). Implementing Change in a Hospital Management Accounting System. PUBLIC MANAGEMENT REVIEW, 16(8), 1184-1204 [10.1080/14719037.2013.792383].
Implementing Change in a Hospital Management Accounting System
PADOVANI, EMANUELE;ORELLI, REBECCA LEVY;YOUNG, WILLIAM
2014
Abstract
A central aspect of the efforts to improve public healthcare systems often is a provider's management accounting system (MAS). The article focuses on a change effort for a hospital's MAS. The effort involved implementing low-cost information technology designed to improve efficiency and effectiveness in operating rooms. The article aims to identify and discuss the factors that led to the hospital's success in achieving improved outcomes at lower costs via the improvement of its MAS. The analysis uses a theoretical framework that can assist managers to identify methods that can help to foster the factors needed for effective change implementation.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
