Comments from the editor 2000 yearly review
研究了意大利南部一家大学医院如何通过让专业人员参与管理会计系统变革过程，减少抵触并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.