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Change in organisations: A case study of the use of accounting information in the NHS

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  • Broadbent, Jane

Abstract

This paper seeks to use a ‘middle range’ approach to study the processes of change in an organisation and in so doing, it focuses on the use of accounting in one district of the National Health Service. The study uses a case study and models from the literature on organisational change (Levy, 1986; Laughlin, 1991), each informing the other. In particular the models of organisational change are elaborated, and the question as to when second order change might be said to arise is posed.

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  • Broadbent, Jane, 1992. "Change in organisations: A case study of the use of accounting information in the NHS," The British Accounting Review, Elsevier, vol. 24(4), pages 343-367.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:4:p:343-367
    DOI: 10.1016/S0890-8389(05)80044-7
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    References listed on IDEAS

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    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
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    Cited by:

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    3. Sara Barsanti & Manila Bonciani & Federico Vola & Luca Pirisi, 2016. "Innovatori, indecisi, bisognosi o autonomi. I medici di medicina generale tra integrazione e accountability," MECOSAN, FrancoAngeli Editore, vol. 2016(98), pages 9-39.
    4. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    5. Ashfaq Ahmad Khan & Wiqar Ahmad, 2013. "Matching resources with demand: a flawed strategy?," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 20(1), pages 63-89, June.
    6. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    7. Tucker, Basil, 2013. "Environmental disturbances, organizational transitions and transformations: A view from the dark side," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 242-259.
    8. Upekha Atupola & Paola Vola & Nuwan Gunarathne & Elisa Truant & Lorenzo Gelmini, 2023. "Corporate biodiversity management and organisational change mechanisms: The case of a tea producer in Sri Lanka," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 791-801, March.
    9. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
    10. Oakes, Helen & Oakes, Steve, 2016. "Accounting colonisation and austerity in arts organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 34-53.
    11. Monir Zaman Mir & Abu Shiraz Rahaman, 2007. "Accounting and public sector reforms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 237-268, April.
    12. Brown, Judy & Dillard, Jesse, 2013. "Critical accounting and communicative action: On the limits of consensual deliberation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 176-190.
    13. Gurd, Bruce, 2008. "Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 523-543.
    14. David Tyrrall & David Parker, 2005. "The Fragmentation of a Railway: A Study of Organizational Change," Journal of Management Studies, Wiley Blackwell, vol. 42(3), pages 507-537, May.
    15. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.

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