| 1. |
- Lind, Johnny
(författare)
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Control in world class manufacturing—A longitudinal case study
- 2001
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Ingår i: Management accounting research. - : Elsevier Ltd. - 1096-1224 .- 1044-5005. ; 12:1, s. 41-74
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Tidskriftsartikel (refereegranskat)abstract
- A longitudinal case study of a Swedish company implementing World Class Manufacturing (WCM) has been conducted. The case study compares and contrasts the production and control systems before and after the WCM implementation. On the whole, the production and control in the company had changed in the expected direction during the period in question. The WCM implementation was recognized as having been an economic success by the company itself and by business journalists. The findings revealed by this case study on aspects including the mode of control, financial control, the role of accountants, empowerment, resistance and the implementation processes are compared and contrasted with those of other writers. The empirical results in this study show that the workers had been substantially empowered through the WCM implementation. However, this increased empowerment was closely connected with more thorough and frequent control and with managerial selection of employees.
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| 2. |
- Lindkvist, Lars, et al.
(författare)
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The vision gives wings: A study of two hospitals run as limited companies
- 2004
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 15:3, s. 305-318
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Tidskriftsartikel (refereegranskat)abstract
- On 1 January 2000, the hospitals in Helsingborg and Ängelholm in the south of Sweden where reorganised as limited companies. This paper examines the outcome of the company formation and what mechanisms that result in change when the hospital is transferred from a local authority regime to a business-like form. The study shows that company formation in hospitals does have effects. On the short view (the first year studied), production increases and the financial situation improves. The study also shows that the leadership of the hospitals becomes more commercially minded and develops more rapid decision making procedures. The new found freedoms, the new financial structures and the possibilities to perform without budget restrictions create a foundation for goal-congruence between the medical professionals and the hospital leaderships and a common vision to strive for. This vision, to create something new in Swedish healthcare, gives wings to the organisations.
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