A central aspect of the efforts to improve
public healthcare systems often is a provider’s
management accounting system
(MAS). The article focuses on a change effort
for a hospital’s MAS. The effort involved
implementing low-cost information technology
designed to improve efficiency and
effectiveness in operating rooms. The article
aims to identify and discuss the factors that
led to the hospital’s success in achieving
improved outcomes at lower costs via the
improvement of its MAS. The analysis uses
a theoretical framework that can assist managers
to identify methods that can help to
foster the factors needed for effective change
implementation.