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UK health sector performance management: Conflict, crisis and unintended consequences

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  • Lynne Conrad
  • Pinar Guven Uslu

Abstract

This paper investigates the consequences of particular approaches to the design of performance management systems, for organisations in the UK health sector. A case study approach is adopted to investigate the impact of a new performance management system imposed from a distance by regulatory bodies on English hospital Trusts. The theoretical framework integrates structuration and institutional theories in order to understand how practices are institutionalised or changed at three levels, emphasising the crucial role of agency in structuring organisational and institutional practices. It reveals the potential for conflict, crisis and unintended consequences in organisations where instrumental approaches are adopted.

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  • Lynne Conrad & Pinar Guven Uslu, 2012. "UK health sector performance management: Conflict, crisis and unintended consequences," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 231-250, December.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:4:p:231-250
    DOI: 10.1016/j.accfor.2012.06.001
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    Cited by:

    1. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    2. Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting forum, Elsevier, vol. 37(3), pages 213-230.
    3. Louisi Francis Moura & Edson Pinheiro Lima & Fernando Deschamps & Eileen Van Aken & Sergio Eduardo Gouvea da Costa & Rafael Duarte & Rafael Araujo Kluska, 2022. "What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?," Administrative Sciences, MDPI, vol. 12(2), pages 1-17, March.
    4. Conrad, Lynne, 2014. "Reflections on the application of and potential for structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 128-134.
    5. Christina Öberg, 2019. "The Role Of Innovation Metrics In Innovation Systems," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 24(03), pages 1-15, April.
    6. Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Fabricia Silva Rosa & Rogério João Lunkes, 2023. "The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?," Review of Managerial Science, Springer, vol. 17(8), pages 2769-2795, November.

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