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The Control Gap: The Role of Budgets, Accounting Information and (Non‐) Decisions in Hospital Settings
14 references·16 citing·40 second hop
The Control Gap: The Role of Budgets, Accounting Information and (Non‐) Decisions in Hospital Settings (2004)The Control Gap: The Role of Budgets, Acc…Performance measurement and institutional processes: a study of managerial responses to public sector reform (2001)Performance measurement and i…Caught in an evaluatory trap: a dilemma for public services under NPFM (2001)Caught in an evaluatory trap:…The Audit Society: Rituals of Verification (1999)The Audit Society: Rituals of…The Attitudes of NHS Clinicians and Medical Managers Towards Changes in Accounting Controls (1997)The Attitudes of NHS Clinicia…The “new public management” in the 1980s: Variations on a theme (1995)The “new public management” i…Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector (1993)Corporate Governance and Fina…Loosely Coupled Systems: A Reconceptualization (1990)Loosely Coupled Systems: A Re…Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts (1985)Accounting systems and system…Budgeting as a means for control and loose coupling (1983)Budgeting as a means for cont…Markets, Bureaucracies, and Clans (1980)Markets, Bureaucracies, and C…A Conceptual Framework for the Design of Organizational Control Mechanisms (1979)A Conceptual Framework for th…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Educational Organizations as Loosely Coupled Systems (1976)Educational Organizations as …The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation (2016)The interplay between ideolog…Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework (2016)Strategy and control: 25 year…Knowing patients: The customer survey and the changing margins of accounting in healthcare (2016)Knowing patients: The custome…Time-driven activity-based costing to improve transparency and decision making in healthcare (2014)Time-driven activity-based co…Managerialism and Profession‐Based Logic: The Use of Accounting Information in Changing Hospitals (2014)Managerialism and Profession‐…Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals (2013)Decentralization, perceived e…Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach (2013)Budgetary governance and acco…Heterogeneous accountingisation (2012)Heterogeneous accountingisati…The interdependencies of intra- and inter-organisational controls and work practices—The case of domestic care of the elderly (2011)The interdependencies of intr…PERFORMANCE MEASUREMENT IN SPANISH LOCAL GOVERNMENTS. A CROSS‐CASE COMPARISON STUDY (2011)PERFORMANCE MEASUREMENT IN SP…NPM REFORMS AND THE PERCEPTION OF BUDGET BY HOSPITAL CLINICIANS: LESSONS FROM TWO CASE‐STUDIES (2010)NPM REFORMS AND THE PERCEPTIO…EXAMINING THE PRACTICAL RELEVANCE OF PUBLIC SECTOR MANAGEMENT ACCOUNTING RESEARCH (2010)EXAMINING THE PRACTICAL RELEV…Agency and structure in budgeting: Thesis, antithesis and synthesis (2010)Agency and structure in budge…Management and control of public hospitals—the use of performance measures in Norwegian hospitals. A case‐study (2006)Management and control of pub…Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives (2006)Accounting and Control in Hea…Four ideal-type organizational responses to New Public Management reforms and some consequences (2005)Four ideal-type organizationa…The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Studies in Ethnomethodology (1968)Studies in Ethnomethodology. 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(1998)Knowledge and Organization: A Social-Practice Perspective (2001)The Nature of the Firm (1937)The Economics of Organization: The Transaction Cost Approach (1981)Social Capital: Prospects for a New Concept (2002)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Stability and change: an institutionalist study of management accounting change (2005)University corporatisation: Driving redefinition (2010)THE MANAGEMENT OF CHANGE IN PUBLIC ORGANIZATIONS: A LITERATURE REVIEW (2013)Political Parties and Macroeconomic Policy (1977)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Varieties of Participation in Public Services: The Who, When, and What of Coproduction (2017)WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM (2006)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)Toward a Comparative Sociology of Valuation and Evaluation (2012)Organizational Information Requirements, Media Richness and Structural Design (1986)Agency Theory: An Assessment and Review (1989)Market Orientation: The Construct, Research Propositions, and Managerial Implications (1990)Toward a knowledge‐based theory of the firm (1996)The Structure and Significance of Strategic Episodes: Social Systems Theory and the Routine Practices of Strategic Change (2003)Transnational Entrepreneurship: An Emergent Field of Study (2009)What’s Under Construction Here? 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this work references cited by second hop

References

  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1976Educational Organizations as Loosely Coupled Systems7,396 cited
  • 1980Markets, Bureaucracies, and Clans4,735 cited
  • 1995The “new public management” in the 1980s: Variations on a theme3,815 cited
  • 1979A Conceptual Framework for the Design of Organizational Control Mechanisms3,692 cited
  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 1990Loosely Coupled Systems: A Reconceptualization2,441 cited
  • 1985Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts1,033 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony457 cited
  • 2001Performance measurement and institutional processes: a study of managerial responses to public sector reform379 cited
  • 1983Budgeting as a means for control and loose coupling237 cited
  • 2001Caught in an evaluatory trap: a dilemma for public services under NPFM180 cited
  • 1997The Attitudes of NHS Clinicians and Medical Managers Towards Changes in Accounting Controls146 cited
  • 1993Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector88 cited

Cited by

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  • 2016Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework107 cited
  • 2016The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation95 cited
  • 2010Agency and structure in budgeting: Thesis, antithesis and synthesis90 cited
  • 2014Time-driven activity-based costing to improve transparency and decision making in healthcare88 cited
  • 2010EXAMINING THE PRACTICAL RELEVANCE OF PUBLIC SECTOR MANAGEMENT ACCOUNTING RESEARCH88 cited
  • 2006Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives80 cited
  • 2013Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals74 cited
  • 2016Knowing patients: The customer survey and the changing margins of accounting in healthcare71 cited
  • 2013Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach67 cited
  • 2010NPM REFORMS AND THE PERCEPTION OF BUDGET BY HOSPITAL CLINICIANS: LESSONS FROM TWO CASE‐STUDIES59 cited
  • 2011PERFORMANCE MEASUREMENT IN SPANISH LOCAL GOVERNMENTS. A CROSS‐CASE COMPARISON STUDY58 cited
  • 2014Managerialism and Profession‐Based Logic: The Use of Accounting Information in Changing Hospitals58 cited
  • 2011The interdependencies of intra- and inter-organisational controls and work practices—The case of domestic care of the elderly57 cited
  • 2005Four ideal-type organizational responses to New Public Management reforms and some consequences56 cited
  • 2006Management and control of public hospitals—the use of performance measures in Norwegian hospitals. A case‐study50 cited
  • 2012Heterogeneous accountingisation40 cited