Organisational Culture in Hospitals in the National Health Service

Bourn, Michael; Ezzamel, Mahmoud

doi:10.1111/j.1468-0408.1986.tb00036.x

Cited by 73 publications

(60 citation statements)

References 26 publications

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“…Therefore, doctors in Finland have occupied the jurisdictional area that would be occupied by accountants in the UK. Kurunmä ki's (2004) Finnish findings contrasts with other researchers (Bourn and Ezzamel, 1986;Broadbent, Laughlin and Reid, 1991;and Jacobs, 1995) who have suggested that there is a fundamental clash between the accounting and a medical culture and therefore medical staff are resistant to the culture of accounting. The exact nature of this clash is theorised in different ways.…”

Section: Introductioncontrasting

confidence: 78%

“…The exact nature of this clash is theorised in different ways. Bourn and Ezzamel (1986) suggested that clinicians perceived accounting and the broader managerialist culture arising from Griffiths (DHSS, 1983) as being anti-patient, anti-clinical freedom and a threat to their autonomy and values (Dent, 1991). Broadbent, Laughlin and Reid (1991) and Jacobs (1995) make a similar argument, suggesting that manageralist and accounting values of these reforms were colonising health services in the UK and New Zealand and represented a threat to the clinical values of the medical staff.…”

Section: Introductionmentioning

confidence: 89%

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Hybridisation or Polarisation: Doctors and Accounting in the UK, Germany and Italy

Jacobs

2005

Financial Acc & Man

118

177

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This paper describes a study of doctors and the education of doctors in Germany, Italy and the UK and the changing location of accounting practices and expertise. In these countries there have been coercive reform attempts to get doctors to accept increased financial responsibility and pay greater attention to costs and budgets. Kurunmäki (2004) suggested that Finnish doctors have willingly adopted accounting practices as part of their legitimated competencies and have become a hybrid profession. This paper address the question of whether that is a valid generalisation in Germany, Italy or the UK. The key focus of the paper is on the education and training of doctors, which should have altered if hybridisation has occurred. The finding is that there is no evidence from the countries studied that accounting has become incorporated into the formal education of doctors. While there were management and accounting training courses for doctors these were only available for those in or aiming for clinico‐managerial positions. This does not support the argument that medicine has become a hybridised profession, but it does support the case for polarisation. These changes are absorbed or managed by an emergent sub‐group, the medical manager.

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Section: Introductioncontrasting

confidence: 78%

Section: Introductionmentioning

confidence: 89%

Hybridisation or Polarisation: Doctors and Accounting in the UK, Germany and Italy

Jacobs

2005

Financial Acc & Man

118

177

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“…Connor and Becker (1994) and Dose (1997) argue that a manager's perceptions of the organizational culture existing in their work place are key determinants of their work attitudes, and thus provide an important framework for understanding the manager's decisions and behavior at work. In particular, the study of the relationship between management accounting systems and a manager's perceptions of organizational culture has attracted continuing research interest (Goddard 1997;O'Connor 1995;Dent 1991;Bourn & Ezzamel, 1986;Flamholtz, 1983). For example, Goddard (1997) and O' Connor (1995) have shown the link between budgetary participation and managerial job-related outcomes.…”

Section: Introductionmentioning

confidence: 97%

Culture, management accounting and managerial performance: Focus Iran

Etemadi

Dilami

Bazaz

et al. 2009

Advances in Accounting

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“…Recent years have seen some studies critical of developments in performance measurement and management in the NHS, which consider technical management accounting issues and organisational performance management implications. Important themes include power struggles and control in NHS organisations (Broadbent et al, 1992;Jones and Dewing, 1997), and the potential to influence the organisational culture of the NHS (Bourn and Ezzamel, 1986;Jones, 2002). Broadbent and Laughlin (2009) explicate a performance management system as a rationalization process.…”

Section: Perspectives On Performance Measurement and Managementmentioning

confidence: 98%