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Original Article

Successful changes in management accounting systems: A healthcare case study

, , &
Pages 186-204 | Received 28 Jan 2016, Accepted 28 May 2016, Published online: 22 Feb 2019

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Read on this site (7)

Ümit Arslan, Kıymet Tunca Çalıyurt & Sezer Bozkuş Kahyaoğlu. (2024) FINANCIAL STATEMENT ANOMALY DETECTION BASED ON BENFORD LAW AND BENEISH MODEL: CASE OF A PUBLIC SECTOR HOSPITAL. EDPACS 69:1, pages 69-87.
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Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil & Ricardo Malagueño. (2022) Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum 0:0, pages 1-28.
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Alessandra Bulgarelli, Clelia Fiondella, Marco Maffei & Rosanna Spanò. (2021) Relational approaches to accounting change: the Stati as means of mediation in the Kingdom of Naples. Accounting History Review 31:2, pages 129-164.
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Claudio de Araujo Wanderley, John Cullen & Mathew Tsamenyi. (2021) Corporate political strategy: the roles of management accounting in relational work. Accounting Forum 45:2, pages 200-226.
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Andrea Tomo, Gianluigi Mangia, Stefano Consiglio & Paolo Canonico. (2019) Innovation in knowledge-based professional service firms. An integrated conceptual model. Technology Analysis & Strategic Management 31:9, pages 1118-1136.
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Rosanna Spanò, Alessandra Allini, Marco Maffei & Annamaria Zampella. (2019) Knowledge, innovation, and control towards accountability: a comparative case study. Technology Analysis & Strategic Management 31:6, pages 720-731.
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Tatjana Jovanović, Ivana Dražić-Lutilsky & Davor Vašiček. (2019) Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals – the case of Slovenia and Croatia. Economic Research-Ekonomska Istraživanja 32:1, pages 3754-3772.
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Articles from other publishers (17)

Cristiana Cattaneo & Chiara Oppi. (2023) Multidimensionalità e multidisciplinarietà nell'Hospital-Based Health Technology Assessment: quale ruolo per il controller?. MANAGEMENT CONTROL:2, pages 187-211.
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Rosanna Spanò, Maurizio Massaro, Adele Caldarelli & Carlo Bagnoli. (2023) Blockchain implications for the accounting realm: A critique of extant studies. MANAGEMENT CONTROL:1, pages 21-42.
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Rosanna Spanò & Gianluca Ginesti. (2021) Fostering performance management in healthcare: insights into the role of big data. Meditari Accountancy Research 30:4, pages 941-963.
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Francesca Manes-Rossi, Rosanna Spanò, Ann Martin-Sardesai & James Guthrie. (2022) Performance management change: discourses at play in an Italian university. Journal of Public Budgeting, Accounting & Financial Management 34:4, pages 534-556.
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Domenico Raucci & Manuela Paolini. (2022) Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane. MANAGEMENT CONTROL:2, pages 117-139.
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Rosanna Spanò, Andrea Tomo & Lee D. Parker. (2021) Shifting identities in the public sector: portraying the “new” public manager in the Italian setting. Qualitative Research in Accounting & Management 19:1, pages 45-76.
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Josef Krupička. (2021) The Performance Management Design in Public Hospitals: A Case Study. NISPAcee Journal of Public Administration and Policy 14:1, pages 107-133.
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Chiara Oppi & Emidia Vagnoni. (2020) Management accountants’ role and coercive regulations: evidence from the Italian health-care sector. Qualitative Research in Accounting & Management 17:3, pages 405-433.
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Rosanna Spanò, Adele Caldarelli, Luca Ferri & Marco Maffei. (2019) Context, culture and control: a case study on accounting change in an Italian regional health service. Journal of Management and Governance 24:1, pages 229-272.
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Xuegang Cui, Pingli Li, Mahmoud Al‐Sayed & Sean S. Zhou. (2019) China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas. Abacus 55:3, pages 610-633.
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Chiara Oppi, Cristina Campanale, Lino Cinquini & Emidia Vagnoni. (2019) Clinicians and accounting: A systematic review and research directions. Financial Accountability & Management 35:3, pages 290-312.
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Rosanna Spanó & Nadia Di Paola. 2019. The Multifaceted Relationship Between Accounting, Innovative Entrepreneurship, and Knowledge Management: Theoretical Concerns and Empirical Insights. The Multifaceted Relationship Between Accounting, Innovative Entrepreneurship, and Knowledge Management: Theoretical Concerns and Empirical Insights 81 106 .
Alessandra Allini, Adele Caldarelli, Rosanna Spanò & Annamaria Zampella. (2019) Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting. MANAGEMENT CONTROL:1, pages 143-168.
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Francesca Manes-Rossi, Alessandra Allini, Rosanna Spanò & Riccardo Macchioni. (2018) Performance management change in archaeological sites: The case of Herculaneum Conservation Project. Journal of Management and Governance 22:4, pages 947-979.
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Martin Quinn & Martin R.W. Hiebl. (2018) Management accounting routines: a framework on their foundations. Qualitative Research in Accounting & Management 15:4, pages 535-562.
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Rosanna Spanò, Alessandra Allini, Adele Caldarelli & Annamaria Zampella. (2017) Controlling innovation and innovating control: insights from a knowledge intensive network. Business Process Management Journal 23:6, pages 1359-1384.
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Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil & Ricardo Malagueño. (2020) Turning a Blind Eye: Employees’ Perception of Management Control Systems and Misconduct. SSRN Electronic Journal.
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