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Management Accounting and Organizational Change in a Non-Profit Hospital

Journal for Public and Nonprofit Services, Vol 34, pp. 22-38, 2006

Posted: 2 Oct 2007  

Janne Järvinen

University of Oulu

Abstract

This longitudinal case study will illustrate how, after financial crisis and a change in top management, a non-profit hospital progressed from a change of management accounting and control systems to a wider organizational change. The dialectical analysis framework by Seo and Creed (2002) is used in interpreting the data. The study proceeds to identify the various organizational actors who made a collective, conscious choice to depart from the institutionalised patterns of the non-profit organization, and how they used a series of accounting reforms (budgeting, interdepartmental allocations, and cost accounting) in this change process.

Keywords: Management accounting, organizational change, institutional theory, non-profit organization, health care, hospital

JEL Classification: M40

Suggested Citation

Järvinen, Janne, Management Accounting and Organizational Change in a Non-Profit Hospital. Journal for Public and Nonprofit Services, Vol 34, pp. 22-38, 2006. Available at SSRN: https://ssrn.com/abstract=1018622

Janne Järvinen (Contact Author)

University of Oulu ( email )

Finland

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