Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the mesolevel institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective our article contributes to broaden traditional institutional theoretical frameworks.

Hospital acquisitions, parenting styles and management accounting change: an institutional perspective

DOSSI, ANDREA;LONGO, FRANCESCO;LECCI, FRANCESCA;MORELLI, MARCO
2017

Abstract

Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the mesolevel institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective our article contributes to broaden traditional institutional theoretical frameworks.
2017
2016
Dossi, Andrea; Longo, Francesco; Lecci, Francesca; Morelli, Marco
File in questo prodotto:
File Dimensione Formato  
2016_Dossi Lecci Longo Morelli.pdf

non disponibili

Descrizione: Paper pre print
Tipologia: Documento in Pre-print (Pre-print document)
Licenza: NON PUBBLICO - Accesso privato/ristretto
Dimensione 723.66 kB
Formato Adobe PDF
723.66 kB Adobe PDF   Visualizza/Apri
acceptance letter.pdf

non disponibili

Descrizione: email di accettazione
Tipologia: Altro materiale allegato
Licenza: NON PUBBLICO - Accesso privato/ristretto
Dimensione 16.3 kB
Formato Adobe PDF
16.3 kB Adobe PDF   Visualizza/Apri
0951484816682394.pdf

non disponibili

Tipologia: Pdf editoriale (Publisher's layout)
Licenza: NON PUBBLICO - Accesso privato/ristretto
Dimensione 295.63 kB
Formato Adobe PDF
295.63 kB Adobe PDF   Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3990692
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 2
  • ???jsp.display-item.citation.isi??? 2
social impact