Change search
ReferencesLink to record
Permanent link

Direct link
Critical Perspectives on Sustainable Accountability in Inter-Organizational Management of Budget Cuts
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Åbo Akademi University.ORCID iD: 0000-0002-9405-0521
Umeå University.
Kristianstad University.
2015 (English)Conference paper (Refereed)
Abstract [en]

This study analyses the relationship between institutionalization of budget cuts and sustainable accountability in public health care supply chain during the ongoing financial crisis. It uses the theory of negotiated order to extend the institutional framework of management accounting change proposed by Burns and Scapens (2000). Field research was conducted in Finland in two hospital districts, a local health care centre and a municipality, between 2012 and 2014. Data are based on document analysis and interviews with key decision makers and medical professionals.

The study shows that medical professionals use a negotiated order approach among themselves to institutionalize budget cuts in in hospital districts, which leads to sustainable accountability. At municipal and regional levels, however, budgets of primary health care services suffer from suffocation caused by political pressure to cut costs without sustainable accountability mechanisms in the supply chain of health care services.

Major contribution is to show how institutionalization of budgetary cuts in public health care cannot be taken for granted to save costs of health care services and improve sustainable accountability among political decision makers and medical professionals when the supply chain is not integrated. As in any other field study, however, our findings cannot be generalized to other organizations than the organizations analyzed.

Place, publisher, year, edition, pages
Keyword [en]
sustainable accountability, budget cuts, institutionalization, instrumental, negotiated order, public health care, supply chain
National Category
Business Administration
URN: urn:nbn:se:hig:diva-19256OAI: oai:DiVA.org:hig-19256DiVA: diva2:808490
Annual conference British Accounting and Finance Association (BAFA), Manchester, UK, 23-25 March 2015

Publicerat på USB-minne

Available from: 2015-04-28 Created: 2015-04-28 Last updated: 2015-11-04Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Mutiganda, Jean Claude
By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Total: 443 hits
ReferencesLink to record
Permanent link

Direct link