Extending influence and accounting use—developing the Frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study.

The previous paper provided the general approach to Frameworks of research and research methods to study accounting changes in Galician healthcare [Purdy DE, Gago S. Towards a framework to study influence and accounting use. Critical Perspectives on Accounting, 2003;14:663–78]. Consideration of the Galician legal and institutional materials provided the details and indicated the need for further analysis. This paper analyses Galician materials and the Spanish notion of retos, considers autonomy in the context of influence and changing information provision. Consequently, the Information–Influence Matrix is revised as are those anticipated for a Financial Manager and a Health Centre Manager. Further Frameworks now consider the organization and institution effects. Work elsewhere has indicated that the promotion of more involvement by employees and the provision of more information to employees has been accompanied by strong narratives favouring such changes. Generally such change has been more favourable for managers than non-management employees.Information; Influence; Autonomy; Managers; Galician health centre Management; Personal construct psychology; Information–influence matrix; rganizational change; Accounting data;

Towards a framework to study influence and accounting use.

The autonomous regions of Spain have responsibility for healthcare. The Galician Health Service aims to achieve a higher level of health for Galicians with an appropriate primary healthcare system. The law requires healthcare to be promoted within a system of participative management directed by an upper level of management. The healthcare system is changing, and the upper level managers are introducing new systems to improve the provision and administration of care. These changes will include the provision of accounting data in the normal course of managing. This paper is before a study of the changes. The paper provides the background to constructing a Framework and then constructs a Framework for our empirical work. It uses the constructs of information and influence with markers of the information areas and styles of influence in the form of an Information–Influence Matrix (Purdy, 1993b). It also uses personal construction (Kelly, 1955) to help create a dynamic approach to change and the use of accounting information. It finally provides a framework of our anticipations of what might happen to a Health Centre Manager and an Upper Manager.

Studying influence and accounting use—empirical evidence about individual managers and organizations with changes in Galician healthcare.

Legislation outlined proposed changes in Galician Health Centres. This allowed us to set down the theory about personal and organizational Information–Influence Matrices and then Frameworks of Issues for the interactions between an individual Financial Manager and a Health Centre Co-ordinator, as well as the proposed organizational changes into a new system [Purdy DE, Gago S. Extending influence and accounting use: developing the frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study. Critical Perspectives on Accounting; in press]. Evidence from a longitudinal study covering January 1997 and December 2001, indicated the suitability of these types of Matrices and Frameworks of Issues to analyse conversational data. Results agreed with anticipations at a personal level—wholly for a co-ordinator and partly for the Financial Manager. Differences between the findings and our anticipated Financial Manager's framework are straightforward and we have amended our Framework accordingly. The organization level has followed our anticipations though only 15% of Health Centres had continued with the new system, 85% remained working with the old system. Galician law contained aspirations for changing healthcare with autonomous Health Centres. Spanish health policies and budget laws have inhibited moves to change, as well as the actions of the professionals involved.Information and influence; Consultation and participation; Autonomy; Managers; Galician Health Centre Management; Personal construct psychology; Information–influence matrix; Organizational change; Accounting data;

Public sector managers handling accounting data : a UK framework validated in Spain.

A group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures. The group, who interviewed the managers of seven Galician Business Schools, found that the data was not used but further explanations were difficult. It turned to an Original Framework of 8 UK Issues for public sector managers handling data (Purdy, 1993a). This paper takes the Original Framework, discusses its bases, considers areas for research then introduces the concept of a Continuum of learning related to handling data. Successive amendments to the Framework are made until an Extended Framework of 19 Spanish Issues is produced. These Frameworks are discussed with the interview material. The findings show that the Issues were generally well covered by managers and in the direction anticipated by the Extended Framework indicating some relevance to this Framework. The independently collected material had a close correspondence with the Original Framework and was sufficient for that Framework to become a general research instrument for examining the handling of data by its recipientsPsychology of accounting; Public finance; Accounting systems; Financial management; United Kingdom; Spain; Public sector control; Budget control versus cash limit control; Framework of issues for handling data;

Studying influence and accounting use—empirical evidence about individual managers and organizations with changes in Galician healthcare

Legislation outlined proposed changes in Galician Health Centres. This allowed us to set down the theory about personal and organizational Information–Influence Matrices and then Frameworks of Issues for the interactions between an individual Financial Manager and a Health Centre Co-ordinator, as well as the proposed organizational changes into a new system [Purdy DE, Gago S. Extending influence and accounting use: developing the frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study. Critical Perspectives on Accounting; in press]. Evidence from a longitudinal study covering January 1997 and December 2001, indicated the suitability of these types of Matrices and Frameworks of Issues to analyse conversational data. Results agreed with anticipations at a personal level—wholly for a co-ordinator and partly for the Financial Manager. Differences between the findings and our anticipated Financial Manager's framework are straightforward and we have amended our Framework accordingly. The organization level has followed our anticipations though only 15% of Health Centres had continued with the new system, 85% remained working with the old system. Galician law contained aspirations for changing healthcare with autonomous Health Centres. Spanish health policies and budget laws have inhibited moves to change, as well as the actions of the professionals involved.Publicad

Cuidados domiciliares – interacção do enfermeiro com a pessoa idosa/família

Objetivo: Compreender o processo de interacção com a pessoa idosa e família no domicílio desenvolvido pelos enfermeiros. Métodos: Estudo de natureza qualitativa, Grounded Theory, em uma comunidade onde 40% da população têm idade igual ou superior a 65 anos. A coleta dos dados foi pela observação não participante das práticas de enfermagem, durante 41 visitas domiciliárias e entrevistas semiestruturadas às enfermeiras, pessoa idosa e família. Resultados: Emergiram as categorias: organização estrutural dos cuidados domiciliares, avaliação diagnóstica em con- texto e intervenção terapêutica em contexto. Conclusão: A categoria central foi “Construindo a relação em contexto domiciliar” pelo fato da relação da enfermeira com o idoso e a família ser central em todo o processo de cuidados. A relação é simultaneamente o contexto de todos os cuidados, assim como é um instrumento terapêutico