Ekonomisk styrning för förändring: en studie av ekonomiska styrinitiativ i hälso- och sjukvården
1998 (Swedish)Doctoral thesis, monograph (Other academic)Alternative title
Management control for change : a study of management control initiatives in health care (English)
Since the end of the 1980’s Swedish county council managers has been preoccupied with planning and implementing organisational change in order to alleviate the financial problems and to create more efficient production systems. Many of these efforts to change have implied changing the systems for management accounting and control, changes that have been inspired both by market-oriented ideologies and by the governance principles of large corporations in the private sector. Literature on management accounting and control indicates however, that management is unintentionally contributing to the creation of organisational inertia and conservatism. This contradiction is formulated as a change dilemma; ”How can managerial principles that make organizations subject to bureaucratization and inertia be used as important strategies for organizational change?” The purpose of the study is thus to analyze the use of management control systems as organizational change strategies in health care, employing a change perspective on management control.
When used as a change strategy, management accounting and control becomes manifest as management control initiatives. Actors handle these control inititatives by organising themselves around the issue at hand. This organising process ends or fades away when there are no need for further attention to the control initiative.
Empirical studies were made in the councils of Västerbotten, Sörmland and Uppsala counties. Management control initiatives investigated were performance-related pay, quality improvement work, systematic planning procedures, provider/purchaser-models, downsizing projects and profit center systems.
The systems for management accounting and control appeared to structure health care organisations in terms of spatial structuring temporal structuring and actor categorization. The management control initiatives introduced were structured as extraordinary organising processes delimited in terms of space, time and involved actors. Actors in the administrative norm system participated with the intention to change the organisation, while those in the medical norm system aimed at just handling the initiative.
Management control initiatives can therefore be seen as passing opportunities to change, passing in the sense that the organising processes are temporary by nature, opportunities in the sense that temporary re-coupling can be used to achieve long-term change. One such opportunity is the formulation of control initiatives; the possibility of using simple and standardized change strategies can be useful, but only if they are also linked to the medical norm system. A second opportunity is the temporary organising processes; if the project form of organising change can also be conveyed to the medical norm system, management control initiatives could result in short, intense courses of events that actually change things. The third opportunity s the recurrent cyc ica pro perties of management accounting and control systems, enabling recurrent activities around the same themes, thereby keeping them alive.
Place, publisher, year, edition, pages
Umeå: Umeå universitet , 1998. , 347 p.
Studier i företagsekonomi. Serie B, ISSN 0346-8291 ; 40
Management accounting and control, organisational change, management control initiatives, health care, organising processes, projectification, space, time, actor categories
IdentifiersURN: urn:nbn:se:umu:diva-93853ISBN: 91-7191-423-4OAI: oai:DiVA.org:umu-93853DiVA: diva2:751467
1998-03-13, Hörsal G, Institutionen för Företagsekonomi, Umeå universitet, Umeå, 13:15
Lundin, Rolf A., professorSöderholm, Anders, fil. dr.
Diss. av båda förf. Umeå : Umeå univ., 1998 ; Framlägges för vinnande av filosofie doktorsexamen respektive ekonomie doktorsexamen.2014-10-012014-10-012014-10-01Bibliographically approved