A hybrid profession—the acquisition of management accounting expertise by medical professionals

Kurunmäki, Liisa

doi:10.1016/s0361-3682(02)00069-7

Cited by 353 publications

(460 citation statements)

References 41 publications

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“…These findings provide a parallel with recent accounting research focusing on hybridization as organizations move from more professional modes to managerial approaches of doing business (see for example, Blomgren, 2003;Kurunmäki, 2004;2009;Jacobs, 2005: Mueller & Carter, 2007. For example, Kurunmäki (2004) found evidence that faced with NPM reforms in Finland, doctors sought to embrace management accounting concepts, in a sense becoming "hybridized".…”

Section: The Interplay Between Formal Management Control Systems and supporting

confidence: 64%

“…For example, Kurunmäki (2004) found evidence that faced with NPM reforms in Finland, doctors sought to embrace management accounting concepts, in a sense becoming "hybridized". In contrast, we saw little evidence of hybridization at Carewell, with program co-ordinators, in general, being unwilling to embrace management accounting issues.…”

Section: The Interplay Between Formal Management Control Systems and mentioning

confidence: 99%

“…13 Within this context, our paper is complementary and contributes to the literature that has examined resistance from public sector employees (professionals) to the introduction of financial controls (bureaucratic approaches) that is part of the push 13 Changes in NGOs from traditional to business-like values have resonance to studies of cultural change. Several studies have shown the influence of accounting to help effect this change in culture (Ezzamel & Bourn, 1990;Dent, 1991;Blomgren, 2003;Kurunmäki, 2004;Mueller & Carter, 2007). What these studies don't explicitly consider is the "spillover' effect of these changes in culture to relationships external to the organization.…”

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confidence: 99%

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Social capital and management control systems: A study of a non-government organization

Chenhall¹,

Hall²,

Smith³

2010

Accounting, Organizations and Society

188

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In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the nature of social connections through its focus on both structural networks (bridging) and interpersonal relationships that predispose individuals towards mutually beneficial collective action (bonding). In doing so, social capital provides a means of considering how individuals react to management control systems in terms of the social ties that exist both within the organization and external to the organization. Using a case study of a non-government organization, we show how social capital is implicated in efforts to attract economic capital and cultural capital. We demonstrate how elements of a management control system can either enhance or inhibit the bonding and bridging dimensions of social capital with potential consequences on both economic and cultural capital. We highlight the mixed and sometimes contradictory effects of management control systems on social capital, and provide a powerful illustration of the role of management control systems in brokering alliances and bridging structural holes.Key words: social capital, management control systems, non-government organizations.2 Social capital and management control systems: a study of a non-government organizationNon-government organizations (NGOs) have a central role in delivering welfare services. NGOs rely on developing social connections to draw together those in need with service providers and suppliers of welfare funding. This raises issues of how social connectedness can help organizations, such as NGOs, to deliver their services, and, consequently, has encouraged researchers to examine social infrastructures that facilitate individual and collective action of many kinds (Coleman, 1990;Foley & Edwards, 1999). Across a broad range of disciplines, the study of social connectedness has been facilitated by examining the phenomenon of social capital. Adler and Kwon (2002, p. 17) note "A growing number of sociologists, political scientists, and economists have invoked the concept of social capital in the search for answers to a broadening range of questions being confronted in their own fields." On this basis, we explore how social capital may contribute to knowledge in the area of management control systems (MCS) and how it may affect the management of NGOs.In this study our particular interest is in NGOs that provide welfare services to the community within the institutional space termed 'civil society'. 1 Providing welfare involves NGOs developing an identity to deliver humanitarian services and to attract economic capital to fund operations. At times these two functions can be in tension. Social capital has a potential role in delivering services and attracting resources, and in managing the tension between the two. Also, MCS are used both to 1 While 'civil s...

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Section: The Interplay Between Formal Management Control Systems and supporting

confidence: 64%

Section: The Interplay Between Formal Management Control Systems and mentioning

confidence: 99%

mentioning

confidence: 99%

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Social capital and management control systems: A study of a non-government organization

Chenhall¹,

Hall²,

Smith³

2010

Accounting, Organizations and Society

188

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“…Collectively, these physicians have undergone hybridization and embraced a new identity. [36] It has been suggested that economists have influenced physicians to downplay the medical imperatives that previously characterized the profession. [37] In addition, Rombach and Berglund [38] argued that a culture influenced by economists has emerged in the health-care industry to replace a culture based on medical traditions.…”

Section: Changing Culturesmentioning

confidence: 99%

Changing the ward culture in a clinic during the implementation of person-centred care

Wolf

Ulin

Carlström

2017

JHA

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Objective: The purpose of this study was to explore the impact of an intervention on the organizational culture in five hospital wards in Sweden. The organizational culture was measured at the start of the project and compared with data collected five years later. The intervention was aimed at changing activities towards a new evidenced-based care model called the Gothenburg Person-centred Care model (PCC). Methods: In total, 230 registered nurses and assistant nurses participated in this cross-sectional health-care culture survey during 2009 and 2014. The Organizational Values Questionnaire was used. Results: The results indicated cultural change in all five wards at the clinic. A dominating culture of flexibility decreased and a culture of routines and structure increased. The wards moved towards a higher degree of cultural uniformity. The combination of cultural dimensions also seems to have become more equal during the study period. Conclusions: Few studies have focussed on the development of organizational culture in health-care contexts over time. The results suggest that the implementation of a new model of care has an impact on organizational culture. This implies that health-care managers should have confidence in the outcomes from change projects. It seems that systems of dual logic can develop over time to facilitate change and sustainability. However, if a new working model is to change the culture profoundly, it requires years of zealous implementation.

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“…Kurunmaki (2004) décrit ainsi comment, en Finlande, dans un contexte de réfor-mes de New Public Management, les professions médicales ont adopté des pratiques comptables, allant jusqu'à « hybrider » leurs pratiques. Mais elle révèle aussi que ce processus d'adoption suppose une adhésion de la part des acteurs et un « contexte national particulier » (Kurunmaki, 2004). Ainsi, au Royaume-Uni, l'intrusion des pratiques comptables s'est heurtée à la résistance des professions médicales.…”

Section: A Le Système De Contrôle Un Langage Vernaculaireunclassified

Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : la métaphore de l’iceberg

Chatelain-Ponroy¹

2012

pmp

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A hybrid profession—the acquisition of management accounting expertise by medical professionals

Cited by 353 publications

References 41 publications

Social capital and management control systems: A study of a non-government organization

Social capital and management control systems: A study of a non-government organization

Changing the ward culture in a clinic during the implementation of person-centred care

Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : la métaphore de l’iceberg

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