Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare

Korhonen, Tuomas; Sillanpää, Virpi; Jääskeläinen, Aki

doi:10.1007/s10997-023-09675-8

Cited by 3 publications

(2 citation statements)

References 86 publications

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“…Instead, they saw even imperfect information as helpful, as long as one identifies such imperfections and understands the assumptions made in the process of generating MA answers. While we have expected that accounting digitalization might become a hampering viewpoint for the maieutic role of accounting (Quattrone, 2016; Busco and Quattrone, 2018) and more specifically for operations in non-routine decisions (Korhonen et al , 2021b), our paper provides awareness of the potential of digitalization to actually enhance the maieutic role of accounting by keeping up the debate between conflicting (optimistic, pessimistic) viewpoints (Korhonen et al , 2023).…”

Section: Discussionmentioning

confidence: 97%

“…We consider the presence of all discourses important, to spark and keep up debate over whether and how digital tools could support managerial work in non-routine decisions (cf. Korhonen et al , 2023), thus actually fueling the maieutic role of numbers rather than turning it off. However, we do note that such optimistic and pessimistic views on AI are prone for bias, and one should also scrutinize the discourses individually to ensure that the discourses remain factual.…”

Section: Discussionmentioning

confidence: 99%

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Discourse analysis on sustaining the maieutic role “when management accounting goes digital”

Tiitola,

Jalonen,

Rantanen-Flores

et al. 2024

QRAM

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Purpose This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization. Design/methodology/approach The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support. Findings As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used. Originality/value The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

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Section: Discussionmentioning

confidence: 97%

Section: Discussionmentioning

confidence: 99%

Discourse analysis on sustaining the maieutic role “when management accounting goes digital”

Tiitola,

Jalonen,

Rantanen-Flores

et al. 2024

QRAM

Self Cite

View full text Add to dashboard Cite

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The contribution of information and communication technologies on performance management and measurement in healthcare: a systematic review of the literature

Di Falco,

Noto,

Marisca

et al. 2024

TQM

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PurposeThis article aims to provide the current state of the art of the literature on the contribution of information and communication technologies (ICTs) on the measurement and management of performance in the healthcare sector. In particular, the work aims to identify current and emerging ICTs and how these relate to the performance measurement and management (PMM) cycle of healthcare organizations.Design/methodology/approachTo address the research objective, we adopted a systematic literature review. In particular, we used the preferred reporting items for systematic reviews and meta-analysis (PRISMA) methodology to select articles related to the investigated topic. Based on an initial screening of 560 items retrieved from Scopus and ISI Web of Knowledge, we identified and analyzed 58 articles dealing with ICTs and PMM in the healthcare sector. The last update of the dataset refers to February 2024.FindingsAlthough we attempted to address a relevant topic for both research and practice, we noticed that a relatively small sample of articles directly addressed it. Through this literature review, in addition to providing descriptive statistics of research on ICTs and PMM in healthcare, we identified six theoretical clusters of scientific streams focusing on the topic and eleven categories of ICTs effectively tackled by the literature. We then provided a holistic framework to link technologies to the different PMM phases and functions.Practical implicationsNowadays, the availability of ICTs to support healthcare organizations’ processes and services is extensive. In this context, managers at various organizational levels need to understand and evaluate how each ICT can support different activities to benefit most from their adoption. The findings of this study can offer valuable insights to top and line managers of healthcare organizations for planning their investments in both existing and emerging ICTs to support the various stages of development and functions of PMM.Originality/valueMost of the current literature focusing on ICTs in the healthcare sector refers to the contribution that technology provides to clinical processes and services, devoting limited attention to the impact of ICTs on administrative processes, such as PMM. To the best of the authors’ knowledge, this represents the first literature review on the contribution of ICTs to PMM in the healthcare sector. The review, differently from other research focused on specific ICTs and/or specific PMM functions, provides a holistic perspective to understand how these technologies may support healthcare organizations and systems in measuring and managing their performance.

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Defining Effective Performance Management Strategies for Hospital with a Novel Fuzzy Decision-Making Model

DEMİR USLU,

GÖKALP,

YÜKSEL

et al. 2024

Bezmialem Science

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Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare

Cited by 3 publications

References 86 publications

Discourse analysis on sustaining the maieutic role “when management accounting goes digital”

Discourse analysis on sustaining the maieutic role “when management accounting goes digital”

The contribution of information and communication technologies on performance management and measurement in healthcare: a systematic review of the literature

Defining Effective Performance Management Strategies for Hospital with a Novel Fuzzy Decision-Making Model

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