Abstract
Abstract
The aim of this paper is to examine the operation of an accreditation programme for hospitals in Iran. The paper explores the process of accreditation as an external regulatory control system and analyses hospitals’ responses to this type of control system. It draws on Broadbent and Laughlin (2009; 2013) and argues that the accreditation system is transactional in nature. Our findings show that hospitals show resistance to the scheme but also conform to its requirements. We argue that a reorientation response occurs through both resistance and conformity. We shed light on the reasons why there is little evidence of improvement in hospital performance when adopting accreditation in hospitals. On a wider policy level, our study shows that accreditations as control systems only offer the accreditor the opportunity to impact on how activities are undertaken, but hospitals require incentives in order to make the necessary organisational changes.
The aim of this paper is to examine the operation of an accreditation programme for hospitals in Iran. The paper explores the process of accreditation as an external regulatory control system and analyses hospitals’ responses to this type of control system. It draws on Broadbent and Laughlin (2009; 2013) and argues that the accreditation system is transactional in nature. Our findings show that hospitals show resistance to the scheme but also conform to its requirements. We argue that a reorientation response occurs through both resistance and conformity. We shed light on the reasons why there is little evidence of improvement in hospital performance when adopting accreditation in hospitals. On a wider policy level, our study shows that accreditations as control systems only offer the accreditor the opportunity to impact on how activities are undertaken, but hospitals require incentives in order to make the necessary organisational changes.
| Original language | English |
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| Publication status | Unpublished - 2014 |
| Event | Critical Perspectives on Accounting - Shulich School of Business, Toronto, Canada Duration: 6 Jul 2014 → 9 Jul 2014 |
Conference
| Conference | Critical Perspectives on Accounting |
|---|---|
| Country/Territory | Canada |
| City | Toronto |
| Period | 6/07/14 → 9/07/14 |