.... The findings suggest that hospitals achieve better results if they foster a learning orientation and put in place processes to facilitate the challenges of change. Although control systems are important, executives should realize that they might impede organizational efforts during organizational change...

... control systems initially developed in the late 1980s with a few early movers mainly concentrated in Emilia Romagna Region (Casati, 2000). These pioneers showed a genuine interest in understanding the dynamics of cost formation and the focus of the system was mainly to provide information to manage inputs...