Clinicians and Accounting: A Systematic Review and Research Directions

23 Pages Posted: 20 May 2020

See all articles by Chiara Oppi

Chiara Oppi

Department of Management, University of Bergamo

Cristina Campanale

affiliation not provided to SSRN

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: August 2019

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, clinician, controller, healthcare, systematic literature review

Suggested Citation

Oppi, Chiara and Campanale, Cristina and Cinquini, Lino and Vagnoni, Emidia, Clinicians and Accounting: A Systematic Review and Research Directions (August 2019). Financial Accountability & Management, Vol. 35, Issue 3, pp. 290-312, 2019, Available at SSRN: https://ssrn.com/abstract=3601119 or http://dx.doi.org/10.1111/faam.12195

Chiara Oppi (Contact Author)

Department of Management, University of Bergamo ( email )

Via Salvecchio, 19
Bergamo, 24129
Italy

Cristina Campanale

affiliation not provided to SSRN

No Address Available

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

Via del Gregorio 13
Ferrara, 44100
Italy

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