Clinicians and accounting: A systematic review and research directions

C Oppi, C Campanale, L Cinquini… - Financial Accountability …, 2019 - Wiley Online Library
This paper provides a review of the literature concerning clinicians' approach to accounting
information systems (AISs) in healthcare organizations. The paper examines highly rated …

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

H Fahlevi, I Irsyadillah, M Indriani… - Journal of Accounting & …, 2022 - emerald.com
Purpose This study aims to provide insights into management accounting changes (MACs)
and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian …

Different interpretations of a “fixed” concept: Examining Juran's cost of quality from an actor‐network perspective

D Emsley - Accounting, Auditing & Accountability Journal, 2008 - emerald.com
Purpose–This paper aims to examine the reasons why introducing a “fixed” management
accounting technique, such as Juran's cost of quality technique, results in different, rather …

Understanding the application of Actor-Network Theory in the process of accounting change

B O'Connell, S Ciccotosto, P De Lange - 2014 - researchonline.jcu.edu.au
Actor-Network Theory (ANT) has been used as a lens by a number of researchers to guide
their inquiry (see, for example, Ezzamel, 1994; Robson, 1991; Lowe, 2004; Becker, Jagalla …

Culture in context: New theorizing for today's complex cultural organizations

MY Brannen - Beyond Hofstede: Culture frameworks for global …, 2009 - Springer
As multinational companies (MNCs) race for the future while racing for the world motivated
by the promise of scale economies in globalizing industries, they are doing so increasingly …

The fate of the balanced scorecard: alternative problematization and competing networks

TN Gooneratne, Z Hoque - Qualitative Research in Accounting & …, 2021 - emerald.com
Purpose This paper aims to report on an empirical investigation of the fate of the balanced
scorecard (BSC) approach in an organization. Design/methodology/approach Building on …

Die „Industrialisierung” des Krankenhauswesens durch DRG-Fallpauschalen–eine interdisziplinäre Analyse

A Vera - Das Gesundheitswesen, 2009 - thieme-connect.com
Die Einführung von DRG-basierten (DRG: Diagnosis Related Groups) prospektiven
Krankenhausvergütungssystemen hat in zahlreichen Ländern dazu geführt, dass aus …

Von der Organisation Krankenhaus zum Behandlungsnetzwerk? Untersuchungen zum Einfluss von Medizincontrolling am Beispiel einer internistischen Abteilung

W Vogd - Berliner Journal für Soziologie, 2007 - Springer
Organisationssoziologische Studien weisen darauf hin, dass Handeln in Organisationen
weder durch Webers Modell der rationalen Herrschaft noch durch das ökonomische Modell …

Quantified control in healthcare work: Suggestions for future research

C Levay, J Jönsson, T Huzzard - Financial Accountability & …, 2020 - Wiley Online Library
This paper outlines promising avenues for empirical research on quantified control in
healthcare work. A review of key insights from accounting, organization studies, and the …

From psoriasis to a number and back

AC Frandsen - Information and Organization, 2009 - Elsevier
This paper will argue that accounting can be understood as a special kind of Latourian Actor–
a 'space/time/value machine'[Frandsen, A.-C.(2004). Rum, tid och pengar–En studie om …