Clinicians and accounting: A systematic review and research directions

被引：14

作者：

Oppi, Chiara ^{[1
]}

Cannpanale, Cristina ^{[1
]}

Cinquini, Lino ^{[1
]}

Vagnoni, Emidia ^{[2
]}

机构：

[1] St Anna Sch Adv Studies, Inst Management, Piazza Martiri della Liberta 24, I-56127 Pisa, Italy

[2] Univ Ferrara, Dept Econ & Management, Ferrara, Italy

来源：

FINANCIAL ACCOUNTABILITY & MANAGEMENT | 2019年 / 35卷 / 03期

关键词：

accounting information system; clinician; controller; healthcare; systematic literature review; HEALTH-CARE; FINANCIAL PERFORMANCE; ORGANIZATION DESIGN; EMPIRICAL-EVIDENCE; PUBLIC MANAGEMENT; COST-CONTAINMENT; DECISION-MAKING; MANAGERIAL; INFORMATION; RELEVANCE;

D O I：

10.1111/faam.12195

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper provides a review of the literature concerning clinicians' approach to accounting information systems (AISs) in healthcare organizations. The paper examines highly rated accounting and management literature since 1980. Articles are categorized according to their research topics, settings, and methodologies, then findings are analyzed. Results show that clinicians' resistance to accounting is the consequence of the inadequacy of AISs, which are designed according to reforms inspired by a managerial orientation. This suggests that future research should focus on AISs design, investigating patterns of implementation of AISs that can increase clinicians' commitment to and use of accounting for decision making.

引用

页码：290 / 312

页数：23

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