Volume 36, Issue 3 p. 319-337
RESEARCH ARTICLE

Clinician responses to management control: Case evidence from a university hospital during the fiscal crisis

Michelle Carr

Corresponding Author

Michelle Carr

Department of Accounting and Finance, University College Cork, Cork, Ireland

Correspondence

Michelle Carr, Department of Accounting and Finance, University College Cork, Cork T12 K8AF, Ireland.

Email: m.carr@ucc.ie

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Matthias P. Beck

Matthias P. Beck

Department of Accounting and Finance, University College Cork, Cork, Ireland

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First published: 28 November 2019
Citations: 8

Abstract

Ireland experienced a major fiscal crisis from 2008 to 2013. This paper explores clinician responses to crisis-related control initiatives at one of Ireland's largest university hospitals. Using qualitative research methods within an interpretative framework, our study suggests that some clinicians responded with antipathy, whereas others attempted to engage with managerial demands. Using notions of organizational and occupational professionalism, we link the observed heterogeneity of these responses to factors such as the perceived usefulness of control information, the clinician management relationship, and the clinicians’ specialism. Our analysis supports a nuanced interpretation of clinician behavior where their position along a continuum from resistance to collaboration is affected by group characteristics and beliefs as well as the way control information is collated and disseminated. These findings have implications for the implementation of control measures in various contexts.

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