Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care

Has Management Accounting Research been critical?

“…For example, in the UK and New Zealand reforms have often been top-down impositions by central governments following a political logic of private is better than public, reducing the scale and cost of the public sector, and reducing the influence of professional employees. In contrast in Scandinavia, where practitioners appear more involved and government is more decentralised, there has been relative ideological indifference to ownership, and more interest in increasing public accountability rather than ideologies of state reform (Kurunmaki et al 2003;Modell et al, 2007;Petterson, 2004;Lehtonen, 2007). However, issues of power, political creeds and interests are largely unexplored.…”

Tracking the numbers: Across accounting and finance, organizations and markets

“…Fligstein, 1990;Vollmer, 2003, p. 366), on the one hand, and processes of "accountingization", the proliferation of accounting, audit, risk and performance measurement into private and public sector organizations (e.g. Kurunmäki, Lapsley & Melia, 2003;Power, 1999Power, , 2007, on the other. More space for joint research programmes could be opened up looking into both the organization of markets and the marketization of organizations.…”

Successful changes in management accounting systems: A healthcare case study

“…It provides an understanding of the nature and functioning of accounting in society and organisations, including the previously mentioned factors of internal and external complexity. The Middle Range Theory (MRT) has already been successfully adopted within the healthcare context (Agrizzi, 2008;Broadbent, 1992;Kurunmaki, Lapsley, & Melia, 2003) to interpret the impact of accounting changes. It allows an understanding of how changes in MAS that are fostered by external pressures are deemed to become successfully implemented in healthcare organisations, and what internal factors influenced the accounting change.…”