Hospital accreditation systems and salience of organisational tensions

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Geraldine B. Robbins, Breda Sweeney, M. Vega
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引用次数: 0

Abstract

PurposeThis study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.Design/methodology/approachData are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.FindingsEvidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.Practical implicationsThe role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.Originality/valueThe study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.
医院认证制度和组织紧张的突出
目的本研究探讨了外部强加的管理控制系统(MCS) -医院认证-如何影响组织紧张的显著性,从而影响管理层对该系统的态度。设计/方法/方法通过对西班牙一家大型公立医院的案例研究收集数据。对27名不同职能部门的中高层管理人员进行了深度访谈。依靠文献中的组织二元性分类,张力被拆解和分析。证据提出了医院认证如何增加组织紧张关系的显著性,这些紧张关系是由学习、表演、组织和归属的组织二元性的阐述引起的。在管理对医院认证制度的矛盾态度中,突出的紧张关系是显而易见的。实际意义强制性外部控制系统在暴露矛盾心理和紧张关系方面的作用将引起组织管理者的兴趣。原创性/价值本研究通过确定外部MCS(认证)在增加组织紧张的突出性和引发矛盾心理方面的积极作用,扩展了管理控制文献。与先前的文献相反,组织二元性的两极嵌入到MCS中并不是增加张力显著性的必要先决条件。对mcs的态度范围超出了先前文献中规定的(积极/消极/中立),扩展到包括矛盾心理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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