Table 4 From empirical observations to... | Emerald Publishing

Table 4

From empirical observations to performativity-based interpretation

Empirical observations	1 st order categories	2nd order categories	3rd order categories
ER absorbs patients but other units retain budgets	Resource mismatch	Patient flow dependencies Budget accountability Resource negotiations	Accounting becomes performative through redistribution of accountability
	Budget imbalance
	Responsibility disputes
Patient safety reviews, throughput times, waiting times	Crowding affects patients	Visibility of crowding System-wide problematization Decision influence	Accounting becomes performative through reframing of organizational problems
	Need to convince other units
	Sharing information
Close care funding and short-stay ward	Alternative solutions Funding applications	Resource reallocation	Accounting becomes performative through materialization of organizational arrangements
Close care funding and short-stay ward	New ward creation	New care provision

Empirical observations	1 st order categories	2nd order categories	3rd order categories
ER absorbs patients but other units retain budgets	Resource mismatch	Patient flow dependenciesBudget accountabilityResource negotiations	Accounting becomes performative through redistribution of accountability
	Budget imbalance
	Responsibility disputes
Patient safety reviews, throughput times, waiting times	Crowding affects patients	Visibility of crowdingSystem-wide problematizationDecision influence	Accounting becomes performative through reframing of organizational problems
	Need to convince other units
	Sharing information
Close care funding and short-stay ward	Alternative solutionsFunding applications	Resource reallocation	Accounting becomes performative through materialization of organizational arrangements
Close care funding and short-stay ward	New ward creation	New care provision