Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-07-23 DOI:10.1108/AAAJ-12-2019-4309
A. Morinière, I. Georgescu
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引用次数: 6

Abstract

PurposeThis study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it creates moral struggles among a wide variety of actors. It offers novel insights into the concept of hybridity by investigating its underlying moral dimension. Drawing upon the sociology of worth theory (Boltanski and Thévenot, 1991, 2006), this paper examines how actors negotiate and compromise over time concerning issues of justice, involving the use of performance measures on a day-to-day basis.Design/methodology/approachThe article presents a single case study of a medical unit in a French public hospital. Data were obtained through the ethnographic method, semi-structured interviews and internal financial and accounting documents.FindingsUnlike earlier accounting studies, the authors analyze whether, and how, accounting, on one hand, contributes to the dynamics of compromise between actors with divergent values that characterize hybrid organizations, and, on the other hand, increases tensions among actors with convergent values involved in caregiving. This offers practical insights into three relational mechanisms underlying the dynamics of compromise and their limits through the time dimension.Research limitations/implicationsThe authors use a single case study in a country-specific context.Practical implicationsThis study helps managers of healthcare organizations to understand the relationships between the use of performance measures and their impact on the evaluation of worth in practice.Originality/valueIn terms of theoretical contribution, the authors show how the sociology of worth (Boltanski and Thévenot, 1991, 2006) complements the analysis of hybridity and develop an original approach to understanding the ambivalent role of performance measures in bringing together divergent values within French public hospitals.
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混合性与绩效评估的使用:促进妥协还是制造道德斗争?来自医疗机构的见解
目的本研究旨在了解在医疗保健组织的背景下,绩效衡量的使用是否以及如何促进妥协的动态,或者它是否会在各种各样的行动者之间产生道德斗争。它通过调查其潜在的道德维度,为杂交概念提供了新颖的见解。借鉴价值社会学理论(Boltanski和thsamuvenot, 1991,2006),本文研究了行为者如何随着时间的推移就正义问题进行谈判和妥协,包括在日常基础上使用绩效衡量标准。设计/方法/方法本文介绍了法国一家公立医院医疗单位的单一案例研究。通过民族志方法、半结构化访谈和内部财务会计文件获得数据。与早期的会计研究一样,作者分析了会计是否以及如何一方面促进了具有不同价值观的参与者之间的妥协动态,这是混合组织的特征,另一方面,增加了涉及照顾的价值观趋同的参与者之间的紧张关系。这为妥协动态及其在时间维度上的限制提供了三种关系机制的实际见解。研究局限性/意义作者使用了一个国家特定背景下的单一案例研究。实践意义本研究有助于医疗机构的管理者了解绩效指标的使用与实践中价值评估的影响之间的关系。原创性/价值在理论贡献方面,作者展示了价值社会学(Boltanski和thacimvenot, 1991,2006)如何补充混合分析,并开发了一种原创方法来理解绩效衡量在将法国公立医院内不同的价值观结合在一起时的矛盾作用。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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