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An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations

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Cited by:

  1. Niklas Egels-Zandén, 2014. "Revisiting Supplier Compliance with MNC Codes of Conduct: Recoupling Policy and Practice at Chinese Toy Suppliers," Journal of Business Ethics, Springer, vol. 119(1), pages 59-75, January.
  2. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
  3. Ezzamel, Mahmoud & Robson, Keith & Stapleton, Pam, 2012. "The logics of budgeting: Theorization and practice variation in the educational field," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 281-303.
  4. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
  5. Helen Irvine, 2007. "Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation," Australian Accounting Review, CPA Australia, vol. 17(41), pages 13-25, March.
  6. Venugopal Gopalakrishna-Remani & Robert Paul Jones & Kerri M. Camp, 2019. "Levels of EMR Adoption in U.S. Hospitals: An Empirical Examination of Absorptive Capacity, Institutional Pressures, Top Management Beliefs, and Participation," Information Systems Frontiers, Springer, vol. 21(6), pages 1325-1344, December.
  7. Mahmoud Ezzamel & Noel Hyndman & Åge Johnsen & Irvine Lapsley & June Pallot, 2007. "Experiencing institutionalization: the development of new budgets in the UK devolved bodies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 11-40, March.
  8. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
  9. Irvine, Helen, 2008. "The global institutionalization of financial reporting: The case of the United Arab Emirates," Accounting forum, Elsevier, vol. 32(2), pages 125-142.
  10. Bourguignon, Annick & Saulpic, Olivier & Zarlowski, Philippe, 2006. "Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective," ESSEC Working Papers DR 06018, ESSEC Research Center, ESSEC Business School.
  11. Valentin Florentin Dumitru & Andrei Stanciu & Madalina Dumitru & Liliana Feleaga, 2014. "Pressure and Isomorphism in Business Education," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(37), pages 784-784, August.
  12. Dixon, Keith, 2009. "Calculative practices in higher education: a retrospective analysis of curricular accounting about learning," MPRA Paper 18295, University Library of Munich, Germany.
  13. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
  14. Rodney Coyte & David Emsley & David Boyd, 2010. "Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision," Australian Accounting Review, CPA Australia, vol. 20(2), pages 96-109, June.
  15. Janne Järvinen, 2009. "Shifting NPM agendas and management accountants' occupational identities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1187-1210, October.
  16. Le Theule, Marie-Astrid & Lambert, Caroline & Morales, Jérémy, 2023. "Accounting to the end of life. Scarcity, performance and death," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  17. Antonio Leotta, 2014. "I processi di cambiamento che portano alle scelte di "make and buy" e gli effetti sul controllo dei sub-fornitori. Il caso STMicroelectronics," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 59-86.
  18. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
  19. M. N. Ahmed & R. W. Scapens, 2000. "Cost allocation in Britain: towards an institutional analysis," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 159-204.
  20. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
  21. Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
  22. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
  23. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
  24. Zahirul Hoque & Manzurul Alam, 1999. "TQM adoption, institutionalism and changes in management accounting systems: a case study," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 199-210.
  25. Kurunmaki, Liisa, 2004. "A hybrid profession--the acquisition of management accounting expertise by medical professionals," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 327-347.
  26. Girault, Anne & Bellanger, Martine & Lalloué, Benoît & Loirat, Philippe & Moisdon, Jean-Claude & Minvielle, Etienne, 2017. "Implementing hospital pay-for-performance: Lessons learned from the French pilot program," Health Policy, Elsevier, vol. 121(4), pages 407-417.
  27. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
  28. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
  29. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 23-47, January.
  30. Samuel, Sajay & Dirsmith, Mark W. & McElroy, Barbara, 2005. "Monetized medicine: from the physical to the fiscal," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 249-278, April.
  31. Roslender, Robin, 2013. "Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 228-241.
  32. Mostafa Kamal Hassan, 2008. "The development of accounting regulations in Egypt: Legitimating the International Accounting Standards," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 467-484, May.
  33. François-Régis Puyou, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," Post-Print hal-01069276, HAL.
  34. Ranjani Krishnan & Michelle H. Yetman, 2011. "Institutional Drivers of Reporting Decisions in Nonprofit Hospitals," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1001-1039, September.
  35. Boland Jr., Richard J. & Sharma, Arun K. & Afonso, Paulo Sérgio, 2008. "Designing management control in hybrid organizations: The role of path creation and morphogenesis," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 899-914.
  36. Guylaine Loubet, 2011. "D'Hippocrate à Mercure : praticiens hospitaliers ou médecins gestionnaires ? Évolutions du métier et tensions de rôles ?," Post-Print hal-00650549, HAL.
  37. Luca Del Bene & Fabio Fiorillo & Iacopo Cavallini & Beatrice Caporaletti, 2019. "Accounting change negli enti locali. Quali condizioni per il miglioramento nell?ottica gestionale?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 59-78.
  38. Norma Pontet Ubal, 2016. "Cost Accounting Systems and Institutional Theory: Analysis in a Uruguayan Terminal Port," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 7(5), pages 249-263.
  39. Vos, Leti & Dückers, Michel L.A. & Wagner, Cordula & van Merode, Godefridus G., 2010. "Does case-mix based reimbursement stimulate the development of process-oriented care delivery?," Health Policy, Elsevier, vol. 98(1), pages 74-80, November.
  40. repec:dau:papers:123456789/2860 is not listed on IDEAS
  41. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
  42. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
  43. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  44. Josette Caruana,, 2017. "Reform for reform's sake: A never-ending story of governmental accounting change," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(5), pages 676-705, December.
  45. Cristiana Cattaneo & Gaia Bassani, 2017. "Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 13-31.
  46. Dambrin, Claire & Lambert, Caroline & Sponem, Samuel, 2006. "Control and change studying the process of institutionalisation," HEC Research Papers Series 842, HEC Paris.
  47. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics 46364, London School of Economics and Political Science, LSE Library.
  48. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
  49. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
  50. Mandy M Cheng & Habib Mahama, 2011. "The impact of capital proposal guidelines and perceived preparer biases on reviewers’ investment evaluation decisions," Australian Journal of Management, Australian School of Business, vol. 36(3), pages 349-370, December.
  51. 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.
  52. Aimé Togodo Azon & Didier van Caillie & François Pichault, 2011. "Les déterminants du design des systèmes de contrôle de gestion dans les collectivités locales de l'Afrique au Sud du Sahara: une analyse empirique contingente des collectivités locales béninoises," Post-Print hal-00650586, HAL.
  53. Vera, Antonio, 2007. "Der Arzt im Krankenhaus des 21. Jahrhunderts: Professional oder klinischer Manager?," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 30(3), pages 300-316.
  54. Alawattage, Chandana & Wickramasinghe, Danture, 2009. "Institutionalisation of control and accounting for bonded labour in colonial plantations: A historical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 701-715.
  55. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
  56. Claire Dambrin & Caroline Virginie Lambert & Samuel Sponem, 2005. "Contrôle Et Changement : Une Perspective Néoinstitutionnelle," Post-Print halshs-00581182, HAL.
  57. Shiraz Rahaman, Abu & Neu, Dean & Everett, Jeff, 2024. "Accounting artifacts and the reformation of a national healthcare system," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  58. Yazdifar, Hassan & Zaman, Mahbub & Tsamenyi, Mathew & Askarany, Davood, 2008. "Management accounting change in a subsidiary organisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 404-430.
  59. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
  60. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
  61. Roman Lewandowski, 2020. "The WE-CARE Roadmap: A Framework for Implementation of Person-Centred Care and Health Promotion in Medical Organizations," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 9(3), pages 120-132, September.
  62. Jemaa, Fatma, 2022. "Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management," Accounting, Organizations and Society, Elsevier, vol. 103(C).
  63. Davis Hammond, Theresa, 1997. "From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 29-53, January.
  64. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
  65. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
  66. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics 32980, London School of Economics and Political Science, LSE Library.
  67. Puyou, François-Régis, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 469-488.
  68. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
  69. Paul M. Collier & Margaret Woods, 2011. "A Comparison of the Local Authority Adoption of Risk Management in England and Australia," Australian Accounting Review, CPA Australia, vol. 21(2), pages 111-123, June.
  70. Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).
  71. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.
  72. Eden, Lorraine & Dacin, M. Tina & Wan, William P., 2001. "Standards across borders: crossborder diffusion of the arm's length standard in North America," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 1-23, January.
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