- contracting and new forms of management accounting are not alternative ways of defining professional work as such (Osborne 1993). However, in connection to our case - changes that indirectly frame professional work, as techniques of economic control, are both perceived as less obvious threats to, and fairly compatible with, the medical frame. Thus, it is hard to contradict cost accounting by mobilising the care or medical frame. But, as our case demonstrates, acceptance of an economic frame can still produce outcomes neither expected nor desired by any of the stakeholders involved.
According to neo-institutional research, rationalised environments in the shape of wider instrumental beliefs and practices constitute organisations as social entities. Instead of the realist-materialist conception that views organisations as adaptive to environmental threats and opportunities, the neo-institutional theory claims that organisations are embedded in complex cultural schemes and rationalised patterns that influence their practices. This is illustrated in the so-called structural isomorphism whereby similar organisational forms are spread throughout the organisational populations (Meyer and Rowan 1977/1991; Tolbert and Zucker 1983; Boli 1987; Jeppersen and Meyer 1991; Meyer 1994; Thornton 1995).
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Questia, a part of Gale, Cengage Learning. www.questia.com
Book title: Gender and the Public Sector: Professionals and Managerial Change.
Contributors: Jim Barry - Editor, Mike Dent - Editor, Maggie O'Neill - Editor.
Place of publication: New York.
Publication year: 2003.
Page number: 133.
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