IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v13y2018i3p42.html

Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements

Author

Listed:
  • Rainero Christian
  • Migliavacca Alessandro
  • Puddu Luigi
  • Modarelli Giuseppe

Abstract

The Legislative Decree n. 118/2011, in setting the rules for the harmonization of the financial accounting of the local governments, represents a further progress for the accounting process also for the health care. In the specific case the article 20 defines a precise identification perimeter of revenue and expenditure related with National Health Service (NHS) by the regulations in the regional financial statements, in a way to make possible an immediate comparability between the Health Care incomes and expenditures in the Regional financial statement. The aim of this paper, always referred to the Rational Management based on financial statement, focuses the attention on the possible correlation between organizational responses to institutional pressure and the theoretical roles of accounting, tracing lines of best practices compliance or not on the sample above explained.

Suggested Citation

  • Rainero Christian & Migliavacca Alessandro & Puddu Luigi & Modarelli Giuseppe, 2018. "Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 1-42, February.
    • Handle: RePEc:ibn:ijbmjn:v:13:y:2018:i:3:p:42
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/download/72602/40525
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/view/72602
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    2. Clemens, Bruce W. & Douglas, Thomas J., 2005. "Understanding strategic responses to institutional pressures," Journal of Business Research, Elsevier, vol. 58(9), pages 1205-1213, September.
    3. March, James G., 1987. "Ambiguity and accounting: The elusive link between information and decision making," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 153-168, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
    2. 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.
    3. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Regulation and Operational Performance Measures : The Case of French Museums and of The French Income Support Scheme," Post-Print hal-01662428, HAL.
    4. Pascale Amans & Sylvie Rascol-Boutard, 2006. "The Control of Complex Organizations and Operational Performance Measures : The Case of French Museums and The Case of The French Income Support Scheme," Post-Print hal-01634380, HAL.
    5. Khan, Habib Zaman & Bose, Sudipta & Johns, Raechel, 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    6. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    7. Barbara Bini & Milena Vainieri & Sabina Nuti, 2015. "Definizione delle priorit? di intervento in sanit?: approcci socio-tecnici a confronto," MECOSAN, FrancoAngeli Editore, vol. 2015(93), pages 49-73.
    8. Laurent Cabanes, 2014. "La Mise En Place De La Comptabilite Analytique Dans L’Administration Publique Centrale Française, Entre Utilite Et Obligation Legale. Le Cas Du Ministere De La Defense," Post-Print hal-01899113, HAL.
    9. Clifton E. Brown & Ira Solomon, 1993. "An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 83-111, September.
    10. Shrestha, Yash Raj & Krishna, Vaibhav & von Krogh, Georg, 2021. "Augmenting organizational decision-making with deep learning algorithms: Principles, promises, and challenges," Journal of Business Research, Elsevier, vol. 123(C), pages 588-603.
    11. Satish Nambisan & Yadong Luo, 2021. "Toward a loose coupling view of digital globalization," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(8), pages 1646-1663, October.
    12. Sundström, Andreas, 2024. "AI in management control: Emergent forms, practices, and infrastructures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    13. Chiara Oppi & Cristina Campanale & Lino Cinquini, 2021. "Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 11-38.
    14. Yaffa Moskovich, 2018. "Belief systems and business strategy in a privatized kibbutz factory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 5-36, March.
    15. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    16. Eddy Cardinaels & Naomi Soderstrom, 2013. "Managing in a Complex World: Accounting and Governance Choices in Hospitals," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 647-684, December.
    17. Yu‐Lin Hsu & Gavin C. Reid, 2021. "Two‐stage decision‐making within the firm: Analysis and case studies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1355-1373, September.
    18. Li, Dan & Ferreira, Manuel Portugal, 2011. "Institutional environment and firms' sources of financial capital in Central and Eastern Europe," Journal of Business Research, Elsevier, vol. 64(4), pages 371-376, April.
    19. Henri Teittinen & Janina Männikkö, 2022. "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 49-69.
    20. Nair, Sujay & Abernethy, Margaret A. & Jiang, Yile (Anson) & Lillis, Anne M., 2024. "The interdependence between the choice of fixed-term professional workers and the control environment," Accounting, Organizations and Society, Elsevier, vol. 113(C).

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:13:y:2018:i:3:p:42. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.