Organisational Resistance Strategies to Unwanted Accounting and Finance Changes: The Case of General Medical Practice in the UK and New Zealand
نویسندگان
چکیده
This paper explores the resistance strategies of organisations to unwanted accounting-led changes. Its particular focus is with the external, deliberately ‘public’ forms of resistance rather than those which are more internal, ‘private’ forms. It is concerned with the way satellite organisations are created to provide a counter force to environmental disturbances such as accounting and finance-led changes. The specific empirical focus is general medical practice (GP practices) in the UK and New Zealand. GP practices in both countries have undergone considerable accounting-led change in the last few years and yet there has been similar reactions to these disturbances. The formation of Independent Practitioner Associations in New Zealand and commissioning organisations in the UK are comparable satellite bodies intended to control the worst effects of the original disturbances. To help analyse this empirical detail we draw insights from Habermas' model of society, organisational change theory and institutional theory. In the process the paper not only amplifies the empirical reactions of GP practices in New Zealand and the UK through this analytical framework but also uses this empirical detail to develop the nature of this theoretical base by adding new dimensions concerning organisational resistance.
منابع مشابه
Applying change management models to the revalidation of an undergraduate Accounting & Finance programme – a study in the UK higher education
Obtaining exemptions from professional bodies’ examinations has become important for institutions in the higher education sector and there is a growing attention to provide such exemptions to graduating students. However, incorporating necessary changes to the teaching syllabus and meeting the required changes in assessments and other areas of teaching and the related syllabus, can be difficult...
متن کاملManagement Accounting Education for the 21st Century Firms
Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training, with more emphasis on the practicality of the subjec...
متن کاملExploratory Evidence on Accounting System, Annual Report Review and New Public Management
This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...
متن کاملA Safety-II Perspective on Organisational Learning in Healthcare Organisations; Comment on “False Dawns and New Horizons in Patient Safety Research and Practice”
In their recent editorial Mannion and Braithwaite provide an insightful critique of traditional patient safety improvement efforts, and offer a powerful alternative vision based on Safety-II thinking that has the potential to radically transform the way we approach patient safety. In this commentary, I explore how the Safety-II perspective points to new directions for organisational learning in...
متن کاملUpdated protocol and guest participant results from the ACCeRT clinical study
Introduction: Cancer cachexia is a condition often seen at diagnosis, throughout chemotherapeutic treatments and in end stage Non-Small Cell Lung Cancer patients. These patients often experience a shorter life-expectancy and deterioration in performance status and reduced quality of life. New multi˗targeted regimens are required to be tested in this population to address these issues. Material...
متن کامل