United we stand, divided we fall: the failure of an accounting information system in a major radiology provider

Abstract

This article explores the way in which a major Australian radiology organization implemented a complex accounting information system and how workers in the 72 radiology practices that had to use it resisted the change. The study reports on the issues that led to the circumvention of the system by individuals and, after only three years, complete withdrawal of the accounting information system by the parent organization. This article has implications for firms in the health care and other sectors considering implementing new accounting information systems. Organizations need to incorporate change management techniques and provide open communication to all stakeholders to minimize disruption and potential problems.

Keywords:

• Accounting information systems
• health care
• resistance

Acknowledgement

The author would like to thank Professor Helen Irvine for her timely advice and assistance with this article.

Notes

* The name of the organization has been changed to protect its identity and the identities of its employees.

Additional information

Notes on contributors

Jeanette Van Akkeren

Jeanette Van Akkeren is a senior lecturer in the School of Accountancy, Queensland University of Technology, Brisbane, Australia.