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Keywords: Healthcare
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Journal Articles
Accounting, Auditing & Accountability Journal (2024) 37 (9): 390–420.
Published: 03 December 2024
... impact emergencies with which the Italian state was, unfortunately, experienced. Design/methodology/approach The paper investigates the Italian public healthcare setting since the declaration of the State of Emergency until its end—that is, from January 2020 to July 2021. We conducted 31 semi...
Journal Articles
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations
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Accounting, Auditing & Accountability Journal (2022) 35 (3): 801–829.
Published: 23 July 2021
...Agathe Morinière; Irène Georgescu Purpose This study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it creates moral struggles among a wide variety of actors. It offers novel insights...
Journal Articles
Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals
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Accounting, Auditing & Accountability Journal (2021) 34 (6): 1445–1456.
Published: 30 March 2021
... of interviews, ethnographic observations of meetings and document analyses in five German hospitals between February and August 2020. Findings The authors found that actors repeatedly used a central set of indicators (the number of beds for COVID-19 patients) when adapting a healthcare infrastructure...
Journal Articles
Strategizing in English hospitals: accounting, practical coping and strategic intent
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Accounting, Auditing & Accountability Journal (2019) 32 (5): 1270–1296.
Published: 24 June 2019
... with accounting. We argue that engaging with accounting can trigger strategic intent at some point in the episode – thus giving practical coping strategic direction. Strategizing Strategy NHS Episode Strategic intent Pathway Pluralism Healthcare A traditional definition of strategy...
Journal Articles
The role of management accounting and control in making professional organizations horizontal
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Accounting, Auditing & Accountability Journal (2016) 29 (3): 428–451.
Published: 21 March 2016
... – The authors apply ANT to move beyond the commonly used contingency and new institutional sociology perspectives. Sven Siverbo can be contacted at: sven.siverbo@hv.se © Emerald Group Publishing Limited 2016 Professional identity Healthcare Actor-network theory Horizontal organization...
