Abstract
This study examines how dialogic accounting can influence the features of and the processes associated with the design and development of performance measurement and management (PMM) systems and consequently their success. Primary data were collected using two qualitative case studies of PMM systems conducted at a large teaching hospital in Portugal between 2008 and 2024.
The findings highlight the mechanisms through which the adoption of a dialogic accounting approach to the design and development of the hospital’s PMM systems significantly contributed to their success. Evidence from the interviews also indicates that characteristics of the hospital such as being a teaching hospital, having a well-defined strategy, top management commitment, etc. had a key influence in these dynamics.
This study examines how dialogic accounting can influence the features of and the processes associated with the design and development of performance measurement and management (PMM) systems and consequently their success. Primary data were collected using two qualitative case studies of PMM systems conducted at a large teaching hospital in Portugal between 2008 and 2024.
The findings highlight the mechanisms through which the adoption of a dialogic accounting approach to the design and development of the hospital’s PMM systems significantly contributed to their success. Evidence from the interviews also indicates that characteristics of the hospital such as being a teaching hospital, having a well-defined strategy, top management commitment, etc. had a key influence in these dynamics.