Management Accounting and Organizational Change

This work has analyzed, in the context of healthcare, how Management Accounting could be implicated in broader organizational changes. This work is based on the framework by Habermas¿ (1987) integrated by Broadbent et al. (1991), Laughlin (1991) and Broadbent and Laughlin (2005) refinements. This work particulary emphasizes the dynamic of change as the result of the interaction between the external environment (macro level) and the organizational environment (micro level). This work has found that the ability of Management Accounting to support broader changes in the organization, is influenced by several aspects. These aspects could be related both to the organizational and to the external context and they can be both controllable and uncontrollable by healthcare organizations. This work suggests the need to adopt a complex and wider approach in order to understand causes, process and result of change in healthcare organization.