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Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations

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  • Marco Morelli
  • Francesca Lecci

Abstract

The objective of this article is to answer the following research question: how can actors implement management control systems (MCS) change processes if their actions and rationality are conditioned by the institutions they wish to change? More specifically: (1) how do individual variables of the top management team interact with external dynamics? (2) how do individual variables of the top management team interact with intra-organisational dynamics? In that respect, the article analyzes the change process implemented by an Italian independent hospital, using a processual research approach. The article deals with the dynamic interactions between individual characteristics of the top management team (TMT)—as codified by the upper echelon perspective—and the social external and intra-organisational variables identified by institutional studies. Our findings show how leadership and heterogeneity of TMTs interact with internal and external dynamics and play a key role in the change process analyzed. Copyright Springer-Verlag Berlin Heidelberg 2014

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  • Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
    • Handle: RePEc:spr:metrik:v:24:y:2014:i:3:p:267-298
    DOI: 10.1007/s00187-013-0182-2
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    References listed on IDEAS

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    5. Frerich Buchholz & Kerstin Lopatta & Karen Maas, 2020. "The Deliberate Engagement of Narcissistic CEOs in Earnings Management," Journal of Business Ethics, Springer, vol. 167(4), pages 663-686, December.

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    More about this item

    Keywords

    Management control systems; Change; Top management team; Hospitals; Individual characteristics; M41;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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