Management accounting tools as mediators of a new organisational construction: A study of the interaction between tools and ‘physician-managers’ in a French public hospital

Business intelligence and the leverage of information in healthcare organizations from a managerial perspective: a systematic literature review and research agenda

“…Articles included in this cluster are focused on management control systems (MCS) in HCOs and, more specifically, on BI’s impact at the organizational level and performance management. Nonetheless, rather than evaluating management accounting tools like dashboards based on their usefulness to support decision-making or control, Flachère (2014) and Arefin et al . (2020) discussed the organizational and social role – as mediator – that they can play in HCOs to organize new managerial practices.…”

“…(2020) discussed the organizational and social role – as mediator – that they can play in HCOs to organize new managerial practices. Flachère (2014, p. 95) observed that the use of dashboards – for both clinical and managerial activities – appeared as most often limited to observation rather than action or corrective behavior, and that top management do not use them “to pressurize” clinical units since the transfer of responsibilities did not occur. However, according to the author findings, dashboards helped chief physicians to have a better vision of their clinical units and to know where the units stand, compared to previous periods, also helping to set new management practices and dialogues.…”

“…Therefore, the use of management accounting tools within the hospital and between heterogeneous actors has fostered “decompartmentalization” between medical vis-à-vis administrative logics: “ head physicians have moved from a purely medical vision to a more ‘medico-economic vision,’ while some top management members have moved from an ‘economic’ vision to a ‘medico-economic’ vision. In this way, head physician and top management representations have evolved towards a shared representation of clinical unit management that of a ‘medico-economic’ representation ” (Flachère, 2014, p. 96). Along similar lines, Gravili et al .…”

DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics

“…These studies show that many hospitals across the globe are still using traditional costing and cost management that are too aggregate and incapable of tracking cost per patient (see for instance, Rauliajtys-Grzybek et al, 2017;Jovanovi c et al, 2019). Meanwhile, several prior studies, for instance in Finland, Italy and France, found the support of physicians for cost management and relatively more successful MACs in hospitals (For instance, Lehtonen, 2007;Fiondella et al, 2019;Flachère, 2014). These mixed findings require more investigation, especially on the preconditions and prerequisites of successful MACs in the hospital setting.…”