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Exploring healthcare authorities’ decisions to sustain or abandon a management control initiative

Glenngård, Anna LU and Ellegård, Lina Maria LU (2023) In Financial Accountability & Management
Abstract
We explore how a management control initiative travels across and is translated within organizations—from the decision motives for adoption or rejection to the subsequent decision motives for sustaining or abandoning the control—through the lens of diffusion theory. Our empirical case is the journey of activity-based funding of hospitals across 21 Swedish healthcare authorities. We develop a framework in which the abandonment or sustainment of a management control is explained by the interplay between the decision motive underlying the adoption and the propensity to continuously adapt it in response to new organizational goals and circumstances. This propensity is determined by fits and misfits between organizational characteristics and... (More)
We explore how a management control initiative travels across and is translated within organizations—from the decision motives for adoption or rejection to the subsequent decision motives for sustaining or abandoning the control—through the lens of diffusion theory. Our empirical case is the journey of activity-based funding of hospitals across 21 Swedish healthcare authorities. We develop a framework in which the abandonment or sustainment of a management control is explained by the interplay between the decision motive underlying the adoption and the propensity to continuously adapt it in response to new organizational goals and circumstances. This propensity is determined by fits and misfits between organizational characteristics and properties of the control. (Less)
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author
and
organization
publishing date
type
Contribution to journal
publication status
epub
subject
keywords
abandonment of management controls, activity-based funding, con-tinuous adaptation, decision motives, sustainment of management controls
in
Financial Accountability & Management
publisher
Wiley-Blackwell
external identifiers
  • scopus:85165571666
ISSN
1468-0408
DOI
10.1111/faam.12376
language
English
LU publication?
yes
id
5852f9a7-d4e5-4bae-afbd-f5ee747266ec
date added to LUP
2023-08-16 13:57:47
date last changed
2023-08-17 04:03:40
@article{5852f9a7-d4e5-4bae-afbd-f5ee747266ec,
  abstract     = {{We explore how a management control initiative travels across and is translated within organizations—from the decision motives for adoption or rejection to the subsequent decision motives for sustaining or abandoning the control—through the lens of diffusion theory. Our empirical case is the journey of activity-based funding of hospitals across 21 Swedish healthcare authorities. We develop a framework in which the abandonment or sustainment of a management control is explained by the interplay between the decision motive underlying the adoption and the propensity to continuously adapt it in response to new organizational goals and circumstances. This propensity is determined by fits and misfits between organizational characteristics and properties of the control.}},
  author       = {{Glenngård, Anna and Ellegård, Lina Maria}},
  issn         = {{1468-0408}},
  keywords     = {{abandonment of management controls; activity-based funding; con-tinuous adaptation; decision motives; sustainment of management controls}},
  language     = {{eng}},
  publisher    = {{Wiley-Blackwell}},
  series       = {{Financial Accountability & Management}},
  title        = {{Exploring healthcare authorities’ decisions to sustain or abandon a management control initiative}},
  url          = {{http://dx.doi.org/10.1111/faam.12376}},
  doi          = {{10.1111/faam.12376}},
  year         = {{2023}},
}