Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations

Marco Morelli () and Francesca Lecci

Metrika: International Journal for Theoretical and Applied Statistics, 2014, vol. 24, issue 3, 267-298

Abstract: The objective of this article is to answer the following research question: how can actors implement management control systems (MCS) change processes if their actions and rationality are conditioned by the institutions they wish to change? More specifically: (1) how do individual variables of the top management team interact with external dynamics? (2) how do individual variables of the top management team interact with intra-organisational dynamics? In that respect, the article analyzes the change process implemented by an Italian independent hospital, using a processual research approach. The article deals with the dynamic interactions between individual characteristics of the top management team (TMT)—as codified by the upper echelon perspective—and the social external and intra-organisational variables identified by institutional studies. Our findings show how leadership and heterogeneity of TMTs interact with internal and external dynamics and play a key role in the change process analyzed. Copyright Springer-Verlag Berlin Heidelberg 2014

Keywords: Management control systems; Change; Top management team; Hospitals; Individual characteristics; M41 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (5)

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DOI: 10.1007/s00187-013-0182-2

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