Do Public and Private Health Care Centers Differ in the Way They Enable Their Employees to Influence the Management Control System?

Detta är en C-uppsats från Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

Sammanfattning: The following report aims to investigate similarities and differences between the management control system (MCS) of one public and one private health care center. By using Ahren and Chapmans' (2004) reinterpretation of Adler and Borys' (1995) notions of enabling and coercive control, the individual employee's ability to influence the MCS is explored. In order to capture the worker's experience, with its many nuances, a qualitative method was applied. The primary source of data consisted of 10 interviews, divided equally between the two health care centers. In line with previous research, converging movements were found in the MCS of the public and the private organizations. However, the empirical findings revealed that the individual employee in the private health care center was provided with greater capabilities to influence the MCS. In conclusion, the private health care center used enabling control to a greater extent.

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