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United we stand, divided we fall: the failure of an accounting information system in a major radiology provider

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  • Jeanette Van Akkeren

Abstract

This article explores the way in which a major Australian radiology organization implemented a complex accounting information system and how workers in the 72 radiology practices that had to use it resisted the change. The study reports on the issues that led to the circumvention of the system by individuals and, after only three years, complete withdrawal of the accounting information system by the parent organization. This article has implications for firms in the health care and other sectors considering implementing new accounting information systems. Organizations need to incorporate change management techniques and provide open communication to all stakeholders to minimize disruption and potential problems.

Suggested Citation

  • Jeanette Van Akkeren, 2012. "United we stand, divided we fall: the failure of an accounting information system in a major radiology provider," Public Money & Management, Taylor & Francis Journals, vol. 32(1), pages 61-68, January.
    • Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:61-68
    DOI: 10.1080/09540962.2012.643065
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    References listed on IDEAS

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    1. Carly Webster & Zahirul Hoque, 2005. "Cost Information in the New Public-Sector Environment: Cost Accounting Change in a State-Owned Hospital," Australian Accounting Review, CPA Australia, vol. 15(37), pages 47-54, November.
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