In hospital context, continued advances in technology require continual rethinking of
diagnostic, treatment protocols, and clinical decision-making rules. This increases the
rate of change and uncertainty, which in turn leads to greater specialization of function and greater competitions among specialties (Shortell, 1983). Galbraith (1977) suggested that the greater the task uncertainty, the greater the amount of information that must be processed among decision makers during task execution in order to achieve a given level of performance. Chapman (1997) advocated that the role of accounting systems in general, may depend on the level of uncertainty whereby in low-uncertainty situations, accounting systems function as “answer machines,” but they may become “learning machines” when uncertainty increases.
In hospital context, continued advances in technology require continual rethinking ofdiagnostic, treatment protocols, and clinical decision-making rules. This increases therate of change and uncertainty, which in turn leads to greater specialization of function and greater competitions among specialties (Shortell, 1983). Galbraith (1977) suggested that the greater the task uncertainty, the greater the amount of information that must be processed among decision makers during task execution in order to achieve a given level of performance. Chapman (1997) advocated that the role of accounting systems in general, may depend on the level of uncertainty whereby in low-uncertainty situations, accounting systems function as “answer machines,” but they may become “learning machines” when uncertainty increases.
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