Towards a framework to study influence and accounting use

Abstract

The autonomous regions of Spain have responsibility for healthcare. The Galician Health Service aims to achieve a higher level of health for Galicians with an appropriate primary healthcare system. The law requires healthcare to be promoted within a system of participative management directed by an upper level of management. The healthcare system is changing, and the upper level managers are introducing new systems to improve the provision and administration of care. These changes will include the provision of accounting data in the normal course of managing. This paper is before a study of the changes. The paper provides the background to constructing a Framework and then constructs a Framework for our empirical work. It uses the constructs of information and influence with markers of the information areas and styles of influence in the form of an Information–Influence Matrix (Purdy, 1993b). It also uses personal construction (Kelly, 1955) to help create a dynamic approach to change and the use of accounting information. It finally provides a framework of our anticipations of what might happen to a Health Centre Manager and an Upper Manager.