Management Accounting and Organizational Change in a Non-Profit Hospital

This longitudinal case study will illustrate how, after financial crisis and a change in top management, a non-profit hospital progressed from a change of management accounting and control systems to a wider organizational change. The dialectical analysis framework by Seo and Creed (2002) is used in interpreting the data. The study proceeds to identify the various organizational actors who made a collective, conscious choice to depart from the institutionalised patterns of the non-profit organization, and how they used a series of accounting reforms (budgeting, interdepartmental allocations, and cost accounting) in this change process