Mutiganda, Jean-Claude; Grossi, Giuseppe; Hassel, Lars - In: Qualitative Research in Accounting & Management 17 (2020) 3, pp. 321-344
Purpose: This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines. Design/methodology/approach: Conceptual elements of the theory of communicative action and the literature on routines were used to conduct a field study in two hospital districts...