349 research outputs found

    The shaping of public services through calculative practices: The roles of accountants, citizens, professionals, and politicians

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    This contribution introduces the special issue on the roles of accounting practices in the context of reforms to and within public service organizations. The papers in the special issue provide fresh insights into the ways in which calculative practices intervene in public services, and thus come to affect the experiences of such actors, offering important perspectives on how the latter act to resist, reshape, redefine, and change those very practices, or strategically and tactically use (or avoid the use of) accounting to impact the ways in which services are defined and delivered

    Innovations in Public Services

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    This is the author accepted manuscript. The final version is available from Emerald via the DOI in this record.The primary focus of this special issue is on the role of accounting in framing and shaping the everyday experiences of citizens, managers and policy makers in public services’ delivery. The role of accountants in such settings has grown significantly over recent decades; indeed, today’s accountants embody one of the central forms of expertise shaping management practices, organisational processes and regulatory mechanisms in multiple organisational settings. Equally, the potential impact of accounting, and calculative practices more generally, has an increasingly extensive reach. There is substantial evidence of the influence of accounting work in, for instance, central and local government, hospitals, higher and further education. Such influence within the sphere of the State and beyond, continues despite debates over the status of professional accounting expertise and critiques of the provenance, uniqueness and usefulness of accounting. This special issue offers a collection of papers which extend our understandings of the intermingling of accounting practices and bureaucratic procedures, in the context of reforms to and within public service organisations. This is a research arena which may yield rich insights into the role of accountants and calculative practices in the shaping of social and economic life. We would like to thank all the authors who have contributed to this special issue, and the reviewers who have kindly offered their valuable time and expertise to challenge and improve the papers

    Managing health care in the digital world:A comparative analysis

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    Recently, most reforms affecting healthcare systems have focused on improving the quality of care and containing costs. This has led many scholars to advocate the adoption of Health Information systems, especially electronic medical records, by highlighting their potential benefits. This study is based on a comparative analysis using a multiple method approach to examine the implementation of the same electronic medical record system at two different hospitals. Its findings offer insights into the processes of the adoption of innovation and its implementation in a healthcare context. The need to innovate, the decision to innovate, the implementation process and consequently, the results produced are quite distinctive at each study site. This comparative case study reveals that what appears to be the same can be quite different: this can be due to several conditions at the organization, the organization’s characteristics, and the process of implementation adopted. We need to understand these elements in order to be able to plan and manage such programs in the future

    Examining mindfulness and its relation to self-differentiation and alexithymia

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    Published online first in 10 July 2013Research supports the association between mindfulness, emotion regulation, stress reduction, and interpersonal/relational wellness. The present study evaluated the potential effect of mindfulness on some indicators of psychological imbalance such as low self-differentiation and alexithymia. In this cross-sectional study, a sample of 168 undergraduates (72 % women) completed measures of perceived mindfulness (CAMS-R and PHLMS), self-differentiation (SIPI), and alexithymia (TAS-20). Results revealed positive correlations between the different dimensions of mindfulness and negative correlations between those dimensions, selfdifferentiation, and alexithymia. The dimensions of quality of mindfulness and acceptance were mediators in the relationship between self-differentiation and alexithymia. A nonsignificant interaction between gender and alexithymia was found. All mindfulness dimensions, but self-differentiation, contributed to explain the allocation of the non-alexithymic group. These results indicate that mindfulness seems to be a construct with great therapeutic and research potential at different levels, suggesting that some aspects of mindfulness seem to promote a better self-differentiation and prevent alexithymia
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