Strategies for change: adaptation to new accounting conditions

Agrizzi, D. (2008), “Assessing English hospitals: contradiction and conflict”, Journal of Accounting & Organizational Change, Vol. 4 No. 3, pp. 222‐42.

Aidemark, L.‐G. (2001), “The meaning of balanced scorecards in the health care organisations”, Financial Accountability & Management, Vol. 17 No. 1, pp. 23‐40.

Andersson, G.F., Frogner, B.K., Johns, R.A. and Reinhardt, U.E. (2006), “Health care spending and use of information technology in OECD countries”, Health Affairs, Vol. 25 No. 3, pp. 819‐31.

Anell, A. (2005), “Swedish healthcare under pressure”, Health Economics, Vol. 14, pp. 227‐34.

Appelbaum, S.H. and Wohl, L. (2000), “Transformation or change: some prescriptions for health care organizations”, Managing Service Quality, Vol. 10 No. 5, pp. 279‐98.

Appelbaum, S.H., Sant‐Pierre, M. and Glavas, W. (1998), “Strategic organizational change: the role of leadership learning, motivation and productivity”, Management Decision, Vol. 36 No. 5, pp. 289‐301.

Armstrong‐Stassen, M. (2005), “Coping with downsizing: a comparison of executive‐level and middle managers”, International Journal of Stress Management, Vol. 12 No. 2, pp. 117‐41.

Ashmos, D.P., Dushon, D. and MacDaniel, R.R. (1998a), “Participation in strategic decision‐making: the role of organizational predisposition and issue interpretation”, Decision Sciences, Vol. 29 No. 1, pp. 25‐51.

Ashmos, D.P., Huonker, J.W. and MacDaniel, R.R. (1998b), “Participation as a complicating mechanism: the effect of clinical professional and middle manager participation on hospital performance”, Health Care Management Review, Vol. 23 No. 4, pp. 7‐20.

Axelrod, R. (2000), Terms of Engagement: Changing the Way We Change Our Organizations, Berreth‐Koehler, San Francisco, CA.

Axelsson, R. (2000), “The organizational pendulum: healthcare management in Sweden 1865‐1998”, Scandinavian Journal of Public Health, Vol. 28 No. 1, pp. 47‐53.

Axelsson, S.B and Axelsson, R. (2009), “From territoriality to altruism in interprofessional collaboration and leadership”, Journal of Interprofessional Care, Vol. 23 No. 4, pp. 320‐30.

Ballé, M. and Régnier, A. (2007), “Lean as a learning system in a hospital ward”, Leadership in Health Services, Vol. 20 No. 1, pp. 33‐41.

Berg, D.N. and Hout, S.J. (2007), “Middle manager role of the chief medical resident: an organizational psychologists perspective”, Journal of General Internal Medicine, Vol. 22 No. 12, pp. 1771‐4.

Bergman, S.‐E. (1998), “Swedish models of healthcare reform: a review and assessment”, International Journal of Health Planning and Management, Vol. 13, pp. 91‐106.

Blumenthal, B. and Haspeslagh, P. (1994), “Toward a definition of corporate transformation”, Sloan Management Review, Vol. 35 No. 3, pp. 101‐6.

Brignall, T.J. and Modell, S. (2000), “An institutional perspective on performance measurement and management in the new public sector”, Management Accounting Research, Vol. 11 No. 3, pp. 281‐306.

Brorström, B. and Siverbo, S. (2004), “Deeply rooted traditions and the will to change – problematic conflicts in three Swedish health care organizations”, Journal of Economic Issues, Vol. 38 No. 4, pp. 939‐52.

Burke, W.W. (1994), Diagnosis for Organizational Change, Guidford Press, New York, NY.

Busch, T. and Gustafsson, O. (2000), “Slakk i offentlig sektor. En komparativ analyse av en privat og enoffentlig renovasjonsvirksomhet”, in Jønsson, S. and Larsen, B. (Eds), Teori & Praksis. Skandinaviske perspektiver på ledelse og økonomistyring, Jusist‐ og Økonomiforbundets Forlag, Copenhagen, pp. 28‐45.

Bush, P.D. (1987), “The theory of institutional change”, Journal of Economic Issues, Vol. 21, pp. 1075‐116.

Camp, R.C. and Tweet, A.G. (1994), “Benchmarking applied to healthcare”, The Joint Comission Journal on Quality Improvement, Vol. 20 No. 5, pp. 229‐38.

Carlström, E. (2009), Vårdchefer, konsten att leda, Studentlitteratur, Lund.

Chaffee, E.E. (1985), “Models of strategy”, The Academy Management Review, Vol. 10 No. 1, pp. 89‐98.

Charpentier, C. and Samuelson, L. (2000), “Effekter av en sjukvårdsreform”, En analys av Stockholmsmodellen, Ekonomiska forskningsinstitutet (EFI), Handelshögskolan, Stockholm.

Currie, G. (2000), “The role of middle managers in strategic change in public sector”, Public Money & Management, Vol. 1, pp. 111‐19.

Cutcher, L. (2009), “Resisting change from within and without the organization”, Journal of Organizational Change Management, Vol. 22 No. 3, pp. 275‐89.

Denham, N., Ackers, P. and Travers, C. (1997), “Doing yourself out of a job? How middle managers cope with empowerment”, Employee Relations, Vol. 19 No. 2, pp. 147‐59.

Downs, A. (1995), Corporate Executions: The Ugly Truth about Layoffs: How Corporate Greed is Shattering Lives, Companies and Communities, American Management Association, New York, NY.

Edwards, J. (1993), “Principles and contrasting systems of discourse transcription”, in Edwards, J.A. and Lampert, M.D. (Eds), Transcription and Coding in Discourse Research, Lawrence Erlbaum, Hillsdale, NJ, pp. 3‐32.

Eisenhardt, K.M. and Zbaracki, M.J. (1992), “Strategic decision making”, Strategic Management Journal, Vol. 13, pp. 17‐37.

Feldman, M.S. and Pentland, B.T. (2003), “Reconceptualizing organizational routines as a source of flexibility and change”, Administrative Science Quarterly, Vol. 48 No. 1, pp. 94‐118.

Finstad, N. (1998), “The rhetoric of organizational change”, Human Relations, Vol. 51 No. 6, pp. 717‐40.

Floyd, S.W. and Wooldridge, B. (1994), “Dinosaurs or dynamos? Recognizing middle managements strategic role”, Academy of Management Executive, Vol. 8 No. 4, pp. 47‐57.

Garud, R. and Karnøe, P. (2001), Path Dependency and Creation, Lawrence Erlbaum, London.

Gersick, C.J.G. (1991), “Revolutionary change theories: a multilevel exploration of the punctuated equilibrium paradigm”, The Academy of Management Review, Vol. 16 No. 1, pp. 10‐36.

Gharajedaghi, J. and Ackoff, R.L. (1984), “Mechanisms, organisms, and social systems”, Strategic Management Journal, Vol. 5 No. 3, pp. 289‐300.

Granovetter, M. (1985), “Economic action and social structure: the problem of embedness”, American Journal of Sociology, Vol. 91 No. 3, pp. 481‐510.

Greener, I. (2002), “Understanding NHS reform: the policy‐transfer, social learning, and path‐dependency perspectives”, An International Journal of Policy, Administration and Institutions, Vol. 15 No. 3, pp. 161‐83.

Groot, T. (1999), “Budgetary reforms in the non‐profit sector: a comparative analysis of experiences in health care and higher education in The Netherlands”, Financial Accountability & Management, Vol. 15 Nos 3/4, pp. 353‐76.

Gustafsson, R.Å. (1989), “Origins of authority: the organization of medical care in Sweden”, International Journal of Health Services, Vol. 19 No. 1, pp. 121‐33.

Guth, W.D. and Macmillan, I.C. (1986), “Strategy implementation versus middle management self‐interest”, Strategic Management Journal, Vol. 7 No. 4, pp. 313‐27.

Hales, C. (2006), “Mowing down the line, the shifting boundary between middle and first‐line management”, Journal of General Management, Vol. 32 No. 2, pp. 31‐55.

Haveman, H.A. (1992), “Between a rock and a hard place: organizational change and performance under condition of environmental transition”, Administrative Science Quarterly, Vol. 37 No. 1, pp. 48‐75.

Haydu, J. (1998), “Making use of the past: time periods as cases to compare and as sequences of problem solving”, The American Journal of Sociology, Vol. 104 No. 2, pp. 339‐71.

Hedin, U.‐C., Månsson, S.‐A. and Tikkanen, R. (2008), När man måste säga ifrån, Om kritik och whistleblowing i offentliga organisationer, Natur & Kultur, Stockholm.

Hellgren, J., Näswall, K. and Sverke, M. (2005), “There more to the picture than meets the eye: a comparison of downsizing survivors with changed and unchanged job content”, Journal of Industrial Psychology, Vol. 31 No. 4, pp. 87‐93.

Hellström, Y. and Hallberg, I.R. (2001), “Perspectives of elderly people receiving home help on health, care and quality of life”, Health and Social Care in the Community, Vol. 9 No. 2, pp. 61‐71.

Hinings, C.R. and Malhotra, N. (2008), “Change in institutional fields”, in Ebner, A. and Beck, N. (Eds), The Institutions of the Market: Organizations, Social Systems, and Governance, Oxford University Press, Oxford, pp. 106‐31.

Hood, C. (1991), “A public management for all seasons?”, Public Administration, Vol. 69 No. 1, pp. 3‐19.

Huy, Q.N. (2001), “In praise of middle manager”, Harvard Business Review, September, pp. 72‐9.

Jacobs, K. (2005), “Hybridisation or polarisation: doctors and accounting in the UK, Germany and Italy”, Financial Accountability & Management, Vol. 21 No. 2, pp. 135‐61.

Kets de Vries, M.F.R. and Balazs, K. (1997), “The downside of downsizing”, Human Relations, Vol. 50, pp. 11‐50.

Knies, E. and Leising, P. (2009), “People management activities of police and healthcare middle managers”, paper presented at the EGPA Annual Conference: Reinventing Government in the Information Age, Malta, 2‐5 September.

Knudsen, T. (2002), “Economy selection theory”, Journal of Evolutionary Economics, No. 12, pp. 443‐70.

Kuran, T. (1997), Private Truths, Public Lies: The Social Consequences of Preference Falsification, Harvard University Press, Cambridge.

Kurunmäki, L. (2004), “A hybrid profession – the acquisition of management accounting expertise by medical professionals”, Accounting, Organizations and Society, Vol. 29 Nos 3/4, pp. 327‐47.

Kvale, S. (1996), Interviews: An Introduction to Qualitative Research Interviewing, Sage, Thousand Oaks, CA.

Lapsley, I. (1999), “Accounting and the new public management: instruments of substantive efficiency or a rationalising modernity?”, Financial Accountability & Management, Vol. 15 Nos 3/4, pp. 201‐7.

Lawler, E.E. (1986), High Involvement Management: Participative Strategies for Improving Organisational Performance, Josey Bass, San Francisco, CA.

Lewin, K. (1951), Field Theory in Social Science, Harper & Row, New York, NY.

Lewis, M.A. (2006), “Nurse bullying: organizational considerations in the maintenance an perpetration of health care bullying cultures”, Journal of Nursing Management, Vol. 14, pp. 52‐8.

Lindkvist, L. and Aidemark, L.‐G. (2005), Sjukhus som bolag, om legitimitet och identitet, SNS förlag, Stockholm.

McConville, T. (2006), “Devolved HRM responsibilities, middle managers and role dissonance”, Personnel Review, Vol. 35 No. 6, pp. 637‐53.

McConville, T. and Holden, L. (1999), “The filling in the sandwich: HRM and middle managers in the health sector”, Personnel Review, Vol. 28 Nos 5/6, pp. 406‐24.

McWilliam, C.L. and Ward‐Griffin, C. (2006), “Implementing organizational change in health and social services”, Journal of Organizational Change Management, Vol. 19 No. 2, pp. 119‐35.

Mahoney, J. (2000), “Path dependence in historical sociology”, Theory and Society, Vol. 29 No. 4, pp. 507‐48.

Mathena, K. (2002), “Nursing manager leadership skills”, The Journal of Nursing Administration, Vol. 32 No. 3, pp. 136‐42.

Miles, M. and Huberman, M. (1984/1994), Qualitative Data Analysis: An Expanded Sourcebook, Sage, Thousand Oaks, CA.

Mintzberg, H. (1985), “Patterns in strategy formation”, Management Science, Vol. 24 No. 9, pp. 934‐48.

Modell, S. (2001), “Performance measurement and institutional processes: a study of managerial responses to public sector reform”, Management Accounting Research, Vol. 12 No. 4, pp. 437‐64.

Modell, S. (2003), “Goals versus institutions: the development of performance measurement in the Swedish university sector”, Management Accounting Research, Vol. 14 No. 4, pp. 333‐59.

Morris, J., Hassard, J. and McCann, L. (2008), “The resilience of institutionalized capitalism: managing managers under shareholder capitalism and management capitalism”, Human Relations, Vol. 61 No. 5, pp. 687‐710.

Nilsson, V. (1999), “Empati och distans, En studie av överläkares förhållande till ekonomistyrning”, Dissertation, School of Public Administration, University of Gothenburg, Gothenburg.

Norlin, M. (2005), “Med ekonomiskan som burköppnare”, in Rombach, B. (Ed.), Den framgångsrika ekonomiskan, Santerus, Stockholm.

Nyland, K. and Pettersen, I.J. (2004), “The control gap: the role of budgets, accounting information and (non)decisions in hospital settings”, Financial Accountability & Management, Vol. 20 No. 1, pp. 77‐102.

Östergren, K. (2009), “Management control practices and clinical managers: the case of the Norwegian health sector”, Financial Accountability & Management, Vol. 25 No. 22, pp. 167‐95.

Ouchi, W.G. (1980), “Markets, bureaucracies and clans”, Administrative Science Quarterly, Vol. 25, March, pp. 129‐41.

Pallot, J. (1999), “Beyond NPM: developing strategic capacity”, Financial Accountability & Management, Vol. 15 Nos 3/4, pp. 419‐26.

Pettersen, I.J. (1999), “Accountable management reforms: why the Norwegian hospital reform experiment got lost in implementation”, Financial Accountability & Management, Vol. 15 Nos 3/4, pp. 377‐96.

Poole, P.P. (1998), “Words and deeds of organizational change”, Journal of Managerial Issues, Vol. 10 No. 1, pp. 45‐59.

Prasad, A. and Prasad, P. (2001), “(Un)willing to resist? The discursive production of local workplace opposition”, Studies in Cultures, Organizations and Societies, No. 7, pp. 105‐25.

Purcell, J. and Hutchinson, S. (2003), Bringing Policies to Life: The Vital Role of Front Line Managers in People Management, CIPD, London.

Recardo, R.F. (1995), “Overcoming resistance to change”, National Productivity Review, Vol. 14 No. 2, pp. 5‐12.

Richardsson, R. and Kramer, E.H. (2006), “Abduction as the type of inference that characterizes the development of a grounded theory”, Qualitative Research, Vol. 6 No. 4, pp. 497‐513.

Scapens, R.W. (2006), “Understanding managing accounting practices: a personal journey”, The British Accounting Review, No. 28, pp. 1‐30.

Scapens, R.W. and Macintosh, N.B. (1996), “Structure and agency in management accounting research: a response to Boland's interpretive act”, Accounting, Organizations and Society, Vol. 21 Nos 7/8, pp. 675‐90.

Screpanti, E. (1995), “Relative rationality, institutions and precautionary behaviour”, in Groenewegen, J., Christos, P. and Sjöstrand, S.‐E. (Eds), On Economic Institutions, Edward Elgar, Aldershot, pp. 62‐93.

Siverbo, S. (2004), “The purchaser‐provider split in principle and practice: experiences from Sweden”, Financial Accountability& Management, Vol. 20 No. 4, pp. 401‐20.

Stein, J. (1997), “How institutions learn: a socio‐cognitive perspecitve”, Journal of Economic Issues, Vol. 3 No. 3, pp. 729‐40.

Stewart, J. and Walsh, K. (1992), “Change in the management of public services”, Public Administration, Vol. 70 No. 4, pp. 499‐518.

Strauss, A. and Corbin, J.L. (1990), Basics of Qualitative Research: Grounded Theory Procedures and Techniques, Sage, London.

Tolbert, P.S. and Zucker, L.G. (1996), “The institutionalization of institutional theory”, in Clegg, S.R., Hardy, C. and Nord, W.R. (Eds), Handbook of Organization Studies, Sage, London, pp. 175‐90.

Van Cauwenbergh, K.E. and Cool, K. (1982), “Strategic management in a new framework”, Strategic Management Journal, Vol. 3, pp. 245‐65.

Van den Ven, A.H. and Poole, M.S. (1995), “Explaining development and change in organizations”, Academy of Management Review, Vol. 20 No. 3, pp. 510‐40.

Van Nieuwaal, K. (2006), “Gas depletion in the Dutch Wadden Sea: Organising Paths Paths of Organising”, unpublished paper presented at the EISAM Workshop: Organising Paths Paths of Organising, Berlin, 3‐4 November.

Whittington, R. (1992), “Putting Giddens into action: social systems and managerial agency”, Journal of Management Studies, Vol. 29 No. 6, pp. 693‐712.

Williamson, O.E. (1999), “Public and private bureaucracies: a transaction cost economics perspective”, The Journal of Law Economics & Organization, No. 1, pp. 306‐42.

Wooldridge, B. and Floyd, S.W. (1989), “Strategic process effects on consensus”, Strategic Management Journal, Vol. 10 No. 3, pp. 295‐302.

Worthington, F. (2004), “Management, change and the culture in the NHS: rhetoric and reality”, Clinician in Management, Vol. 12 No. 2, pp. 55‐67.

Byrkjeflot, H. and Neby, S. (2008), “The end of the decentralised model of healthcare governance? Comparing developments in the Scandinavian hospital sectors”, Journal of Health Organization and Management, Vol. 22 No. 4, pp. 331‐49.