.... 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...

... major explanations based on inductive reasoning derived from fieldwork and action‐research over the last 15 years. Performance management Control systems Budgetary control Health services Italy The purpose of this paper is to trace the history and the reasons for the development...