A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization (2022)
Rautiainen, A., Mättö, T., Sippola, K., & Pellinen, J. O. (2022). Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization. Accounting, Auditing and Accountability Journal, 35(3), 863-886. https://doi.org/10.1108/aaaj-12-2019-4313
JYU-tekijät tai -toimittajat
Julkaisun tiedot
Julkaisun kaikki tekijät tai toimittajat: Rautiainen, Antti; Mättö, Toni; Sippola, Kari; Pellinen, Jukka O.
Lehti tai sarja: Accounting, Auditing and Accountability Journal
ISSN: 1368-0668
eISSN: 1758-4205
Julkaisuvuosi: 2022
Ilmestymispäivä: 03.08.2021
Volyymi: 35
Lehden numero: 3
Artikkelin sivunumerot: 863-886
Kustantaja: Emerald
Julkaisumaa: Britannia
Julkaisun kieli: englanti
DOI: https://doi.org/10.1108/aaaj-12-2019-4313
Julkaisun avoin saatavuus: Avoimesti saatavilla
Julkaisukanavan avoin saatavuus: Osittain avoin julkaisukanava
Julkaisu on rinnakkaistallennettu (JYX): https://jyx.jyu.fi/handle/123456789/77279
Tiivistelmä
This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.
Design/methodology/approach
In contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.
Findings
The use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accounting techniques. These negative emotions aggregated into incompatible professional-level institutional logics, which contributed to the lack of hybridization between such logics. The authors highlight the importance of the cognitive microfoundations, that is, the individual-level interpretations and emotional responses, in the analysis of conflicting institutional logics.
Practical implications
Managerial attention needs to be directed to accounting practices perceived as frustrating or threatening, a perception that can prevent the use of accounting techniques in the creation of professional hybrids. The Finnish basic health care context involves inconsistent political decision-making, multiple tasks, three institutional logics and individual interpretations and emotions in various decision-making situations.
Originality/value
This study develops microfoundational accounting research by illustrating how individual-level cognitive microfoundations such as dissatisfaction with budgeting, aggregate into professional-level institutional logics, and in our case, prevent professional hybridization in a basic health care setting characterized by conflict and three separate institutional logics.
YSO-asiasanat: kirjanpito; kirjanpitäjät; kustannuslaskenta; terveydenhoito; perusterveydenhuolto; käytäntö; budjetointi; valvonta; vastuu; instituutiot; ammatillinen tieto; kognitio; kustannustehokkuus; ristiriidat; konfliktit; tapaustutkimus
Vapaat asiasanat: hybridization; case study; institutional logics; cognitive microfoundations; health care accounting
Liittyvät organisaatiot
OKM-raportointi: Kyllä
Raportointivuosi: 2022
Alustava JUFO-taso: 2
