The valuation of fixed assets in Norwegian health care: an account of change agent struggle

Katarina Kaarbøe and Anne Robbestad

Journal of Accounting & Organizational Change, 2016, vol. 12, issue 3, 386-407

Abstract: Purpose - This paper aims to explore how accrual accounting is translated into new accounting norms and what role change agents have had in that process. The main research question is: How were private sector accounting norms translated within the Norwegian public health sector? Design/methodology/approach - This study uses framing theory to understand how the different actors involved in the translation frame their arguments. The field study considers the specific case of public health care. The main data sources are archival data combined with semi-structured interviews. Findings - The empirical study uses framing theory to show how the Big Four consultants worked as change agents to impose a valuation based on a full accrual accounting logic. The first finding shows that there are two framing processes to valuate fixed assets. The central government has a pragmatic framing trying to get the budget in balance, while the Big Four consultants together with private sector accounting experts have an accrual accounting ideology framing. The second finding shows how the Big Four consultants become a change agent by forming alliances with accounting experts, health enterprises and politicians. These findings point to the need to focus explicitly on the role of change agents as drivers of public sector organizational change and the important role accounting as a tool can have. Practical implications - The paper is likely to be useful for governments, practitioners and researchers to gain knowledge about the implementation of accrual accounting. Originality/value - This paper contributes to our understanding of change agent's role in successfully introducing a new accounting logic in the public sector, especially within an inter-organizational setting.

Keywords: Framing theory; Change agent; Accrual accounting; Health care sector; Valuation of fixed assets (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-03-2014-0018

DOI: 10.1108/JAOC-03-2014-0018

Access Statistics for this article

Journal of Accounting & Organizational Change is currently edited by Prof Zahirul Hoque

More articles in Journal of Accounting & Organizational Change from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().