Successful changes in management accounting systems: A healthcare case study
通过意大利一家大学医院的纵向案例研究，探讨了如何让医疗专业人员参与管理会计系统变革过程，从而减少阻力、增强对新商业文化的承诺，实现成功变革。
This paper explores how a change in the management accounting systems (MAS) of healthcare organisations was implemented in a manner acceptable to those involved. The study employed a longitudinal case study of a university hospital in southern Italy, and was informed by Broadbent and Laughlin's Middle Range Theory (MRT). The findings revealed that the change in the MAS was successful due to the involvement of professionals in the ongoing process of change. This involvement reduced their natural tendency to resist, and increased the commitment of the various groups of professionals to the new business culture.