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Diverse management practices— a study of clinical managers

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  • Inger Johanne Pettersen

Abstract

This article examines whether changes in the governance of public hospitals in Norway have affected the perceived practices of operational managers. A study involving a survey of and interviews with clinical managers in Norwegian hospitals has shown that managers considering themselves highly involved in management control practices. The managers' perception of their control activities was related to such institutional pressures as budget deficits, as well as to contextual variables such as department size. This article shows that clinical managers also use accounting information for purposes other than simply being accountable for meeting budgets.

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  • Inger Johanne Pettersen, 2013. "Diverse management practices— a study of clinical managers," Public Money & Management, Taylor & Francis Journals, vol. 33(1), pages 39-46, January.
    • Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:39-46
    DOI: 10.1080/09540962.2013.744893
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    References listed on IDEAS

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    1. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    2. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    3. Sheila Ellwood, 2008. "Accounting for Public Hospitals: A Case Study of Modified GAAP," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 399-422, December.
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    Cited by:

    1. Carr, Michelle & Beck, Matthias, 2022. "Accounting practices and professional power dynamics during a crisis," The British Accounting Review, Elsevier, vol. 54(3).

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