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Emerging pathways of colonization in healthcare from participative approaches to management accounting

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  • Campanale, Cristina
  • Cinquini, Lino

Abstract

This paper analyses, through the Laughlin and Broadbent framework, the interaction between Management Accounting (MA) (as a design archetype) and clinicians’ interpretative schemes in the change of healthcare organizations, started by reforms introduced by government. Unlike previous research, this paper focuses on the process of MA change and in particular (1) the role played by the government and internal actors in MA change and (2) the implication of MA change for clinicians’ interpretative scheme and for organizational change. We found that the interaction between the government and internal actors determines MA change and that an integrative-interactive approach to MA change can be developed. This approach is based on a collaboration between clinicians and controllers in the revision of MA tools. The integrative-interactive approach underlines a new change pathway of reciprocal colonization, where the interpretative schemes and the design archetypes influence each other in the organizational change triggered by the government.

Suggested Citation

  • Campanale, Cristina & Cinquini, Lino, 2016. "Emerging pathways of colonization in healthcare from participative approaches to management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 59-74.
    • Handle: RePEc:eee:crpeac:v:39:y:2016:i:c:p:59-74
    DOI: 10.1016/j.cpa.2015.12.001
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    Cited by:

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    2. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.
    3. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
    4. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    5. Antonella Paolini, 2022. "Gestione integrata dei dati e performance aziendali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 5-14.
    6. Ferry, Laurence & Haslam, Jim & Green, Stuart & Adegbite, Emmanuel & Gebreiter, Florian, 2021. "Accounting colonization, emancipation and instrumental compliance in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    7. Shi, Linxi & Li, Pingli & Vithana, Krishanthi & Xue, Bai & Al-Sayed, Mahmoud, 2025. "Hospital Management Accounting Systems: Evolving roles, actors, and interactions," The British Accounting Review, Elsevier, vol. 57(6).

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