Successful changes in management accounting systems: A healthcare case study

Abstract

This paper explores how a change in the management accounting systems (MAS) of healthcare organisations was implemented in a manner acceptable to those involved. The study employed a longitudinal case study of a university hospital in southern Italy, and was informed by Broadbent and Laughlin's Middle Range Theory (MRT). The findings revealed that the change in the MAS was successful due to the involvement of professionals in the ongoing process of change. This involvement reduced their natural tendency to resist, and increased the commitment of the various groups of professionals to the new business culture.

Keywords:

• Management accounting systems
• Organisational change
• Middle Range Theory
• Complexity
• Healthcare organisations

Acknowledgments

The authors gratefully acknowledge the contribution from participants to the 7th APIRA conference and the 50th BAFA conference. Special thanks go to Professor Jane Broadbent and Professor Richard Laughlin for their foresight and support, as well as for our challenging debates. Their expertise added considerably to our writing experience and we would like to owe them our gratitude.

Notes

1 This is a fantasy name used to preserve privacy. In ancient Greece, Asclepius was venerated as the God of Medicine.

2 The label Alfa is used to avoid disclosing the name of the Region for privacy purposes.