This paper offers a unique perspective on NPM enactment. NPM is the key means by which neoliberal policies penetrate society and there is now a considerable literature on NPM in many economies. The influence of NPM tends to be depicted as significant, embedded, and irreversible. This study offers findings of resistance and rejection of NPM by a cadre of politicians who did not accept the trappings of NPM. The importance of accounting and metrics was rejected by politicians in this study. These actions also influenced the actions of professionals in health care organizations.
Purpose
The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research.
Design/methodology/approach
Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments.
Findings
The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties.
Originality/value
The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.
Purpose
This paper aims to investigate the role of value measuring (VM) as an integrated part of a deal introduced to govern the cross-boundary relationship of state specialist- and primary care providers in the Norwegian health sector.
Design/methodology/approach
Drawing on a longitudinal ethnographic case study, this study explores the role of payment for dischargeable patients (PDP), an incentive arrangement introduced as a mechanism of value appropriation intended to create stability in the relationship and support improved patient flows between care providers. The fieldwork took place over approximately 18 months, consisting of intensive participant observations, interviews and document studies.
Findings
The VM integrated in the PDP deal between the hospital and municipality, on the surface level, appears simple. The VM, however, rests on a very complex practice of information sharing where accounts on patient status, procedures and activities form the basis of the integrated VM. The deal and its VM, despite its ambitious aims, were not able to fulfill the expectations of a smooth appropriation of value through the management of monetary flows or supporting information sharing for value creation. The VM of the PDP deal aimed at bringing the parties closer together, rather created a distance where money matters became a source of tension.
Originality/value
This study investigates the interconnections of deals and VM in a public sector service context, showing aspects of deals different from that of prior studies into private sector deals.
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