Table 2

Sample interview questions

Sample questionsIntervieweesOrganizational levelReasoningLinks to the theoretical framework
How would you describe what you work with?AllAllTo gather information about the role and tasks of the interviewee and which terminology they use to describe them 
Do you use any tools, aids or systems in your work?AllAllTo know more about if and how (accounting) systems play a part in the interviewee's work 
Are you aware of any (formal) goals that exist at your workplace/unit/department? (If needed, provide examples such as accessibility, waiting times, patient throughput, patient satisfaction, number of adverse events or deviations.)In healthcare roles (e.g. nurses, doctors)Hospital, primary care levelTo understand the interviewees' awareness of financial control and management of patient flowAccounting as problem solving
How do you yourself experience these goals (or another term they use)?In healthcare roles (e.g. nurses, doctors)Hospital, primary care levelTo understand how the interviewee sees the role and usefulness of financial control and management of patient flowAccounting as problem solving
Are these goals part of your daily work?In healthcare roles (e.g. nurses, doctors)Hospital, primary care levelTo understand how the interviewee sees the presence and usefulness of financial control and management of patient flow in their daily work 
What does your role look like, do you have any financial responsibility?In managerial roles, with healthcare trainingOperational area levelTo gather information about financial responsibility and vertical organizational structures 
What does that mean?
Are there situations where the financial dimension becomes especially important? Less important?In managerial roles, with healthcare trainingOperational area level lFinancial control vs. horizontal patient flowReframing accounting's role in managing patient flow
How are the goals for different units formulated?In managerial roles, with financial trainingRegional levelFinancial control structures within RHReframing accounting's role in managing patient flow
Can you think of a situation where you and someone else solved a problem related to what we've discussed earlier?AllAllTo know more about how accounting may play a part in solving problems, whether the perceived problem is related to accounting or notAccounting as a material-discursive practice
Who was involved? What was the problem? How did you experience the situation – was it difficult? Easy?
How did you proceed? How did it play out?
Is there anything you think I should have asked about, or that we should have talked about now that you know what I'm interested in?AllAllTo gather information about additional topics/directions that may enrich the study 
Source(s): Created by authors

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