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United we stand, divided we fall: the failure of an accounting information system in a major radiology provider

Van Akkeren, Jeanette (2012) United we stand, divided we fall: the failure of an accounting information system in a major radiology provider. Public Money & Management, 32(1), pp. 61-68.

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Abstract

This article explores the way in which a major Australian radiology organization implemented a complex accounting information system and how workers in the 72 radiology practises that had to use it resisted the change. The study reports on the issues that led to the circumvention of the system by individuals and, after only three years, complete withdrawal of the accounting information system by the parent organization. This article has implications for firms in the health care and other sectors considering implementing new accounting information systems. Organizations need to incorporate change management techniques and provide open communication to all stakeholders to minimize disruption and potential problems.

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ID Code: 48128
Item Type: Journal Article
Keywords: Accounting information systems, Health care, Resistance
DOI: 10.1080/09540962.2012.643065
ISSN: 0954-0962
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 Routledge (Taylor & Francis Group)
Deposited On: 24 Jan 2012 01:53
Last Modified: 24 Jan 2012 01:53

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