A pseudo-longitudinal study of intranet use in hospitals
Purpose – This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task characteristics, intranet characteristics and user characteristics in the use of intranet and web-enabled applications (IWAs) for supporting management accounting in public hospitals. Design/methodology/approach – The research was carried out in Hong Kong public hospitals, and a pseudo-longitudinal study spans a duration of one-and-a-half years to observe changes that occur over time. A two-phased survey research which investigated how the use of IWAs supports management accounting was also conducted for this study. Findings – The survey results unearthed a number of findings. In the phase I survey, intranet user information satisfaction had a direct significant impact on information quality of management accounting systems (MASIQ). The extent of task characteristics also improves the performance of MASIQ. However, mixed research results were found regarding the presence of top management support and IS experience of users and their contribution to intranet user information satisfaction and MASIQ. User training also did not show any significant impact on intranet user information satisfaction and MASIQ. The phase II survey results reflect two additional findings. First, workplace relocation (one office management practice) was found to have a negative impact on the support of management accounting. Second, the time for system enhancement improves the acceptance of IWAs in public hospitals. Research limitations/implications – The study provides support for certain prior research findings though some other findings were not consistent with expectations. The study was based on 157 hospital executives in the phase I survey and 147 hospital executives in the phase II survey. The findings are generalized reliably to the population studied – Hong Kong public hospitals. More research is needed for explorations of these findings. The research results contribute to the knowledge of uses of intranet for management accounting and control in public hospitals. Practical implications – The research offers insights into management accounting and control systems, as they are implemented through intranet in public hospitals. Work place relocation is less effective for grouping talents to work in offices at different locations. Face-to-face communication at a workplace is more efficient than communication through intranet applications. The study reinforced the belief that top management support is of prior concern in improving managerial performance. Originality/value – The roles of IWAs on the time for system enhancement and workplace relocation have not previously been studied. The results provide some useful support of prior findings and some modifications as well as extensions that further understanding in these areas.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 20 (2012)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.emeraldinsight.com|
|Order Information:|| Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK|
Web: http://emeraldgrouppublishing.com/products/journals/journals.htm?id=ijaim Email:
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gary Fleischman & Kenton Walker & Eric Johnson, 2010. "A field study of user versus provider perceptions of management accounting system services," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(3), pages 252-285, September.
- George Joseph & Asha George, 2007. "A framework to integrate the enterprise domain ontology and organizational change application domain," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 12(2), pages 3 - 23, June.
- Steve Chun Cheong Fong & Mohammed Quaddus, 2010. "Intranet use in Hong Kong public hospitals," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(2), pages 156-181, June.
- Raquel Pérez Estébanez & Elena Urquía Grande & Clara Muñoz Colomina, 2010. "Information technology implementation: evidence in Spanish SMEs," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(1), pages 39-57, February.
- Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
- Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, vol. 16(3), pages 297-334, September.
- Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, vol. 23(5), pages 485-497, October.
- Hunton, James E. & Gibson, Dana, 1999. "Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 597-618, October.
- George Joseph & Asha George, 2007. "A framework to integrate the enterprise domain ontology and organizational change application domain," Accounting Research Journal, Emerald Group Publishing, vol. 15(2), pages 3-23, June.
When requesting a correction, please mention this item's handle: RePEc:eme:ijaipp:v:20:y:2012:i:2:p:189-216. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Louise Lister)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.