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.

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;

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.Information and influence; Consultation and participation; Autonomy; Managers; Galician Health Centre Management; Personal construct psychology; Information–influence matrix; Organizational change; Accounting data;

THE USE of CONSORTIA for the INTERNATIONALIZATION of FIRMS – MOTA-ENGIL CASE STUDY

Internationalization has been widely studied throughout the years. Broadly, it has been predicted as irrevocable and having increasing impact on firm-related strategy. Within entry modes, consortium, has not received as much attention as others. Hence, it seems important to understand how this specific entry mode allows the entrance of firms in the international markets. This study intends to answer the question of “how” to internationalize, anticipating the consortium as the most feasible way for construction firms to enter certain markets. The reasons that determine its choice concern the specificness of the projects, markets and of the firm. In the first part of the study, we review the existent literature on consortia as an entry mode and as a tool of internationalization used by construction firms. Through this review we build a framework that reveals the motivations that lead to this choice. In the second part, we present the case study of Mota-Engil, as a potential source of valuable information which may contribute to the understanding of the phenomenon under study. This case study corroborates the motivations found to create consortia. The paper closes with its contributions, limitations and suggestions for future researches.consortia, internationalization, cooperation, construction

Domestic Impact of Internationalisation: The case of JM

The influence of internationalisation processes in the domestic activities of firms’ has not been considered as an important issue in existing models, because they tend to focus on a partial and restricted view of the firm. The purpose of this paper is to challenge that view by attempting a dynamic view of the firm is which primal importance is given to the relationship between international and domestic activities. The main research question is whether domestic activities can be significantly affected by international activities, namely knowledge transfer. Results confirm the dynamic approach adopted by firms however there are no definitive answers in terms of the domestic impact of internationalisation. Despite clear hints of evidence for the internationaldomestic relationship, there was no confirmation of this relationship at the financial level.