Client Focus, Cooperation, and Coherence: (Re)professionalising Processes for Elderly Care
研究公共部门组织中职业化过程，认为管理控制不会导致去职业化，而是通过客户导向促进专业人员与会计合作，实现管理控制与职业价值的协调。
Abstract This paper suggests the study of professionalism and the professionalising processes within public sector organisations. Sociologists propose that professionalism is changing into a new variant developing under the premise of organisational management and control. This paper disputes the perspective that the use of management control leads to deprofessionalisation in terms of the routinisation of reflective professional tasks or weakened professional values. This paper proposes that, with client focus, professionals and accountants can cooperate and create coherence between management control system elements and professional values. This dynamic contributes to the retention of professional values and more reflective work procedures.