Accounting practices and professional power dynamics during a crisis

Carr, Michelle; Beck, Matthias

doi:10.1016/j.bar.2022.101085

Cited by 12 publications

(6 citation statements)

References 66 publications

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“…Only articles directly contributing to exploring power dynamics in accounting-related decision-making within hospital management were selected, resulted in 33 articles being included in this review. These selected articles were then systematically categorized into sections reflecting their contributions (Carr & Beck, 2022), covering aspects such as power JAIM: Jurnal Akuntansi Manado | 136 distribution among management teams, individual and group power dynamics, and effects on decision-making across organizational levels. By organizing articles into thematic sections, the review aimed to provide a comprehensive overview of the interplay between power dynamics and accounting-related decision-making.…”

Section: Methodsmentioning

confidence: 99%

“…Furthermore, the rise of value-based healthcare models heightens the intersection of power dynamics and accounting (Steinmann et al, 2022), with stakeholders exerting significant influence over cost containment, revenue generation, and investment decisions (Steinmann et al, 2020). Failure to recognize and address power dynamics in accounting-related decision-making risks inefficiencies and suboptimal outcomes in public hospital management, hindering administrators from navigating political landscapes and aligning decisions with organizational goals (Carr & Beck, 2022). Although extensive research has explored numerous facets of strategic decision-making in hospital management, the involvement and impact of power dynamics within this managerial framework remain unexamined by any single study (Okpala, 2021).…”

Section: Introductionmentioning

confidence: 99%

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Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review

Nurkholis,

Mardiati,

Fachriyah

et al. 2024

JAIM

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This paper aims to explore how power dynamics shape strategic decisions and performance measurement systems in hospital management, elucidating their impact on managerial choices in healthcare settings. Key themes and factors related to power dynamics in hospitals are identified, including the distribution of power among management teams, the influence of individual and group power dynamics, and the effects of power on decision-making across organizational levels. By synthesizing insights from previous research, this paper informs the development of theoretical frameworks and methodological approaches for studying the interplay between power dynamics and strategic decision-making in hospital management. Furthermore, it offers practical implications for hospital administrators and managers, providing guidance on navigating power dynamics to enhance decision-making effectiveness and organizational performance. This paper contributes to advancing our understanding of the complex dynamics of power and decision-making in hospital management, offering valuable insights for both research and practice in healthcare administration.

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Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review

Nurkholis,

Mardiati,

Fachriyah

et al. 2024

JAIM

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“…Burns and Scapens ( 2000 ) suggest that the successful implementation of change in an organisation requires thorough consideration of potential organisational conflicts. This is the case in hospitals, where management activities (including accounting practices) are loosely linked to clinical (core) activities (i.e., treating patients) (Ballas and Tsoukas 2004 ; Carr and Beck 2022 ). Consequently, changes in the intensity of budget use may be achieved more easily in hospitals, where the relationship between management and physicians is portrayed as one of minimal conflict.…”

Section: Methodsmentioning

confidence: 99%

Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals

Pavlatos

Kostakis

2022

Australian Accounting Review

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Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID‐19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey of 82 responses from hospital CFOs. The results show that the organisations that were most affected by the pandemic increased their use of budgets for planning, resource allocation and control, compared to those that were less affected. This study also highlights the moderating role of cost accounting information quality in the relationship between crises and budget use. We find that public hospitals that have been most affected by the pandemic and have simultaneously better cost accounting information have increased their use of budgets for planning, resource allocation and cost control more than those whose costing system does not provide superior cost data.

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“…Second, management control change research has conceptualised firms as being capable of adaption and explores successful responses to disruptive change (e.g. Carr and Beck, 2022; Evans and Tucker, 2015; Granlund, 2001; Kober and Thambar, 2021; Malmi, 1997; Pfister and Lukka, 2019). For instance, Pfister and Lukka (2019) argue that a change in the interrelation of personnel and cultural controls with result controls supported internalisation of the latter by employees.…”

Section: Theory Developmentmentioning

confidence: 99%

Navigating management control change: pathways to the future of work

Carr,

Jooss

2023

AAAJ

Self Cite

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PurposeCOVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.Design/methodology/approachAdopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.FindingsThe findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.Originality/valueThe contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.Highlights COVID-19 has forced Big 4 firms to challenge existing management control arrangements.Literature has focused on traditional, onsite work settings and largely ignored change pathways.The authors take a temporal perspective to unpack changes to management control arrangements.Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

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Accounting practices and professional power dynamics during a crisis

Cited by 12 publications

References 66 publications

Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review

Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review

Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals

Navigating management control change: pathways to the future of work

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