Towards a framework to study influence and accounting use

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Show simple item record Purdy, Derek E. Gago Rodríguez, Susana 2010-03-17T08:37:57Z 2010-05-24T12:41:26Z 2010-05-24T12:41:26Z 2003-08
dc.identifier.bibliographicCitation Critical Perspectives in Accounting, 2003, v. 14, n. 6, pp. 663 - 678
dc.identifier.issn 1045-2354
dc.description.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.
dc.format.mimetype text/plain
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Elsevier
dc.rights ©Elsevier
dc.title Towards a framework to study influence and accounting use
dc.type article PeerReviewed
dc.description.status Publicado
dc.subject.eciencia Empresa
dc.identifier.doi 10.1016/S1045-2354(02)00185-5
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 663
dc.identifier.publicationissue 6
dc.identifier.publicationlastpage 678
dc.identifier.publicationtitle Critical Perspectives in Accounting
dc.identifier.publicationvolume 14
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