Extending influence and accounting use—developing the Frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study

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dc.contributor.author Purdy, Derek E.
dc.contributor.author Gago Rodríguez, Susana
dc.date.accessioned 2010-03-16T10:59:12Z
dc.date.accessioned 2010-05-24T12:27:36Z
dc.date.available 2010-05-24T12:27:36Z
dc.date.issued 2007-09
dc.identifier.bibliographicCitation Critical Perspectives on Accounting, 2007, v. 18, n. 6. pp. 707-736
dc.identifier.issn 1045-2354
dc.identifier.uri http://hdl.handle.net/10016/7359
dc.description.abstract The previous paper provided the general approach to Frameworks of research and research methods to study accounting changes in Galician healthcare [Purdy DE, Gago S. Towards a framework to study influence and accounting use. Critical Perspectives on Accounting, 2003;14:663–78]. Consideration of the Galician legal and institutional materials provided the details and indicated the need for further analysis. This paper analyses Galician materials and the Spanish notion of retos, considers autonomy in the context of influence and changing information provision. Consequently, the Information–Influence Matrix is revised as are those anticipated for a Financial Manager and a Health Centre Manager. Further Frameworks now consider the organization and institution effects. Work elsewhere has indicated that the promotion of more involvement by employees and the provision of more information to employees has been accompanied by strong narratives favouring such changes. Generally such change has been more favourable for managers than non-management employees.
dc.format.mimetype text/plain
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Elsevier
dc.rights ©Elsevier
dc.subject.other Information
dc.subject.other Influence
dc.subject.other Autonomy
dc.subject.other Managers
dc.subject.other Galician health centre Management
dc.subject.other Personal construct psychology
dc.subject.other Information–influence matrix
dc.subject.other rganizational change
dc.subject.other Accounting data
dc.title Extending influence and accounting use—developing the Frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study
dc.type article
dc.type.review PeerReviewed
dc.description.status Publicado
dc.relation.publisherversion http://dx.doi.org/10.1016/j.cpa.2006.04.003
dc.subject.eciencia Empresa
dc.identifier.doi 10.1016/j.cpa.2006.04.003
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 707
dc.identifier.publicationissue 6
dc.identifier.publicationlastpage 736
dc.identifier.publicationtitle Journal of Business Ethics
dc.identifier.publicationvolume 18
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