Long-term diseases are today the leading cause of mortality worldwide and are estimated to be the leading cause of disability by 2020. Person-centered care (PCC) has been shown to advance concordance between care provider and patient on treatment plans, improve health outcomes and increase patient satisfaction. Yet, despite these and other documented benefits, there are a variety of significant challenges to putting PCC into clinical practice. Although care providers today broadly acknowledge PCC to be an important part of care, in our experience we must establish routines that initiate, integrate, and safeguard PCC in daily clinical practice to ensure that PCC is systematically and consistently practiced, i.e. not just when we feel we have time for it. In this paper, we propose a few simple routines to facilitate and safeguard the transition to PCC. We believe that if conscientiously and systematically applied, they will help to make PCC the focus and mainstay of care in long-term illness.
PurposeThe purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions.Design/methodology/approachAll papers published in prominent accounting journals during a 15‐year period were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review focused on papers explicitly exploring the link between accounting and trust.FindingsA large proportion of the papers is in the field of management accounting (MAN). The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. Sociologically based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a small number of papers have an explicit definition of the concept of trust. The authors' conclusion is that the state of research has been developing to become more paradigmatic in recent years.Originality/valueThis is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid to future research in the area.
Purpose -To illustrate and discuss how different types of responsibility values are mobilised in a Swedish international company. Design/methodology/approach -The paper is informed by a constructivist pragmatism framework. The part of the study related to the case site was inspired by an ethnographic research approach and involved intensive face-to-face observations over a period of two years. Data was collected at four main levels: external and internal documents, observation of project meetings, interviews with project members, and informal talks with organisation members. Findings -Possible conflicts of interest between human and business perspectives are exposed. Awareness of these interest-conflicts, however, facilitates a potential bridging of the two perspectives. Our findings suggest possible explanations as to why management control (MC) models work in practice. Although values pertaining to shareholder maximisation are given prominence in external communication, the internal MC model also emphasises the values considered necessary and desirable by professionals, such as confidence, commitment and respect. The study reveals that the way values are handled affects the responsibility taken by employees in everyday situations. By using the constructivist pragmatism framework, it becomes clear that values cause people to act, and not MC systems.Originality/value -Although many studies have described the shortcoming of MC models, few studies platform from the concept of responsibility. In this paper it is shown how accounting communicates values underpinning responsibility, and contributes towards explaining why certain types of MC models can be more successful than others.
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