How the interaction between technological innovations and management control affects health performance accountability

Adelaide Ippolito, Raffaella Montera, Carmela Di Guida, Francesca Landolfi and Marco Sorrentino

Qualitative Research in Accounting & Management, 2026, vol. 23, issue 3, 346-369

Abstract: PurposeThe purpose of this paper is to analyse how the effective interaction between management control and innovative information technologies gives rise to effective accountability of performance in the public sector, with particular reference to a public health organization.Design/methodology/approachThis paper applied a retrospective longitudinal case study method for understanding how performance accountability is influenced by interaction between management control and innovative information technology. The research considered the Chronic Care system of the Local Health Authority (LHA) of Caserta (Italy).FindingsThe retrospective longitudinal case study highlights how the effective interaction between management control and innovative information technologies allows an effective accountability of performance in the LHA Caserta analysed, although such technological innovations derive from a package of management control systems that has been stratified over time.Research limitations/implicationsThe limitation of this paper is that only one case study is analysed, albeit in depth, while it would be interesting to consider more public health organizations.Originality/valueThis research contributes to the literature confirming that, although management control flows are the result of a management control package that has been formed over time, it is possible to promote a profitable integration between management control and IT innovations for fostering an effective performance accountability.

Keywords: Management control; Technology innovations; Chronic care systems; Performance accountability; Public health organisation (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-11-2024-0255

DOI: 10.1108/QRAM-11-2024-0255

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