Clinicians and Accounting: A Systematic Review and Research Directions

Forthcoming in Financial Accountability & Management

Posted: 26 Sep 2018

See all articles by Chiara Oppi

Chiara Oppi

Department of Management, University of Bergamo

Cristina Campanale

Scuola Superiore Sant'Anna di Pisa

Lino Cinquini

Scuola Superiore Sant'Anna- Institute of Management

Emidia Vagnoni

University of ferrara

Multiple version iconThere are 2 versions of this paper

Date Written: September 5, 2018

Abstract

This paper provides a review of the literature concerning clinicians’ approach to accounting information systems (AISs) in healthcare organizations. The paper examines highly rated accounting and management literature since 1980. Articles are categorized according to their research topics, settings, and methodologies, then findings are analyzed.

Results show that clinicians’ resistance to accounting is the consequence of the inadequacy of AISs, which are designed according to reforms inspired by a managerial orientation. This suggests that future research should focus on AISs design, investigating patterns of implementation of AISs that can increase clinicians’ commitment to and use of accounting for decision making.

Keywords: accounting information system; healthcare; clinician; controller; systematic literature review

JEL Classification: M4

Suggested Citation

Oppi, Chiara and Campanale, Cristina and Cinquini, Lino and Vagnoni, Emidia, Clinicians and Accounting: A Systematic Review and Research Directions (September 5, 2018). Forthcoming in Financial Accountability & Management, Available at SSRN: https://ssrn.com/abstract=3244367

Chiara Oppi (Contact Author)

Department of Management, University of Bergamo ( email )

Via Salvecchio, 19
Bergamo, 24129
Italy

Cristina Campanale

Scuola Superiore Sant'Anna di Pisa ( email )

Biblioteca Scuola Superiore Sant'Anna
Piazza Martiri della Liberta, n. 33
Pisa, 56127
Italy

Lino Cinquini

Scuola Superiore Sant'Anna- Institute of Management ( email )

Piazza Martiri della Libertà, 24
Pisa, 56124
Italy
+39 050 883969 (Phone)
+39 050 883936 (Fax)

HOME PAGE: http://www.idm.sssup.it/cinquini/

Emidia Vagnoni

University of ferrara ( email )

Via Voltapaletto 11
Ferrara, 44121
Italy
+39 0532 455053 (Phone)

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