Recursive changes in healthcare management accounting and organizational implications. Lesson learned from practices in a case study

The paper draws on consolidated theories that support the importance of management accounting within organizations and its ability to influence the organizational change. In particular, the analysis focuses on a case study built by a 3-years observation of an Italian Healthcare Regional Authority and its group of Healthcare Units and Hospitals in the construction and implementation phases of a standardized model of management accounting. The analysis shows the implications regarding technical criticism, controllers’ involvement, and outcome