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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09513559710156742. When citing the article, please cite: Bill Doolin, Stewart Lawrence, (1997), “Managerialism, information technology and health reform in New Zealand”, International Journal of Public Sector Management, Vol. 10 Iss: 1/2, pp. 108 - 122.

eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its use are. It also suggests a number of issues associated with XBRL that require further investigation and research.

The adoption of XBRL presents new opportunities for considerably enhancing the business information supply chain. However, its diffusion has proved to be very challenging. The purpose of this paper is to draw upon stakeholder and social network theories to evaluate issues surrounding the diffusion of XBRL in Australia.

Qualitative empirical evidence collected via interviews is used to identify XBRL stakeholders and to assess their salience which is considered to be a key characteristic of stakeholder networks.

It was found that there is a lack of salience among the current XBRL stakeholders in Australia. While all stakeholders were found to have a legitimate basis for adopting XBRL, most lack power or centrality and none possesses urgency claims for XBRL which collectively are likely to have a significant impact on its diffusion. As a remedy, instrumental measures, such as knowledge building and deployment, subsidy, mobilisation, and innovation directive, by way of which organizational stakeholders can positively affect XBRL diffusion, are critically assessed. The need for normative action is also highlighted.

This paper contributes to the existing body of knowledge by enhancing understanding of the complex phenomenon of the diffusion of network innovations, such as XBRL. This helps recognize the potential of individual stakeholders to effect innovation diffusion using their salience. Taken together, this information can help in designing proactive adoption and diffusion strategies for network innovations.

There is a paucity of research in the area of the diffusion of network innovations. This work constitutes, therefore, an extension to the existing body of knowledge.

Little is known of how accounting is used in the home, or about the potential relevance of business‐like techniques in this domain. This paper reports findings from an exploratory study into the practices of home accountants. Ten cases based on interviews with both accountants and lay people were used to investigate four broad areas of accounting practice: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting practices are used in the home to serve multiple purposes. Domestic cash budgets, financial records and decision‐making rules of thumb offer a valued sense of financial control and security. Home accounts are also drawn on in rationalising financial choices, and accounting practices reinforce a personal sense of identity. This study revealed little difference between the practices of accountants and those of lay people, suggesting that the “mind‐set” and practices of home accountants may be attributed to factors other than command over technique. Any “theories” of home accounting and prescriptions for practice may have limited relevance, therefore, if they fail to account for the particular characteristics of the home as an accounting domain.

The purpose of this paper is to present an exploratory analysis of how key actors in three New Zealand regional tourism organizations interpret various local and general contextual conditions in accounting for website development, and how such sense‐making is likely to have shaped the configuration of generic web technology in each organization.

Narrative analysis of accounts provided by key actors involved in website development planning and decision‐making in three small tourism organizations is used. Where possible, the narrative analysis was supplemented by document review and interviews with other organizational stakeholders.

Despite their ostensibly similar roles, the three organizations developed websites that exhibited significant variation in scope, functionality and sophistication. The analysis suggests that much of this local variation in website form and function was the result of how the general managers (GMs) in these organizations, acting as “configurational intrapreneurs” in website development, interpreted contextual “conditions of possibility” in which their organizations were situated.

As analysis occurred after website development, recourse is made to development narratives authored in an interview setting by the GMs of the three organizations studied. It is argued that the sense‐making occurring in these situated narratives reflects the sense‐giving performed by these key actors during the website development process.

The study suggests that how specific conditions of possibility are perceived and mobilized by influential actors plays an important role in shaping the technological outcome of website development, particularly in small organizations. It demonstrates the utility of analysing the sense‐making processes inherent in narratives of information systems development as a way of understanding the strategic development and use of such systems.

Traditional definitions of decision support systems emphasise their support role in individual decision making and utilise notions of rational choice. By considering decisions as an organisational activity, the interpretation of decision support systems use in organisations can move beyond this technical rational understanding, to include potential political and legitimating roles for these systems. These three possible interpretations are discussed in relation to the implementation of a large decision support system in a local government context described by Dutton (1981). In its technical role, the system was used as part of a rational planning agenda. However, the system was clearly also used politically, to promote particular interests and as a lever in negotiations between various groups. Part of the appeal of the decision support system was the appearance of rationality and technical neutrality that it gave to the planning and decision making process, and the legitimation it provided with external constituents. The paper concludes that an unquestioning acceptance of the technical received view of decision support system use is limiting, and that a more reflective approach to their development, implementation and use is required.

The paper's aim is to reflect on the progress of the journal Qualitative Research in Accounting & Management since its inception in 2004.

The paper reviews the type of contributor to the journal, the subjects published and the qualitative research approaches covered in the journal.

QRAM has an international profile and an increasing readership. It remains both multi‐ and inter‐disciplinary, attracting submissions from a wide range of accounting and management subjects, as well as papers with an explicit methodological focus. QRAM continues to encourage authors to engage with the practical and methodological aspects of doing qualitative research.

This work provides a timely reflection on the journal's journey so far and the opportunities that lie ahead.

This chapter examines why managed clinical networks are an appropriate approach to sustainable healthcare, and discusses the conditions for the effectiveness of these multi-stakeholder, clinician-led modes of organizing. It describes the development of a national clinical network to achieve system-wide improvement in the provision of publicly funded cardiac surgery services in New Zealand, and the subsequent evolution of a broader network encompassing the whole cardiac care patient pathway.

The case study of the two cardiac clinical networks focuses on the emergence and evolution of the networks over a four-year period from 2009. Data were collected from interviews with key stakeholders of both networks and from internal and published documentary evidence. Analysis of the case study is informed by network theory and prior studies of managed clinical networks.

Progress made towards the achievement of the goals of the initial cardiac surgery network encouraged a broadening of focus to the entire cardiac care pathway and the establishment of the national cardiac network. An important benefit has been the learning and increase in understanding among the different stakeholders involved. Both clinical networks have demonstrated the value of clinician engagement and leadership in improving the delivery of health services, and serve as a best practice model for the development of further clinical networks for health services that require a national population base.

The case study analysis of the two cardiac clinical networks identifies five mutually reinforcing themes that underpin network effectiveness: network structure, management and governance, and internal and external legitimation. These themes encompass a number of factors suggestive of successful managed clinical networks, and offer insights into the use of such networks in organizing for sustainable healthcare.

Recent health reform in New Zealand has transformed public hospitals and related health services into Crown Health Enterprises (CHEs), which have a statutory objective to operate as successful and efficient businesses. Examines managerialist interpretations of a proposed executive information system (EIS) at one CHE. Arguably, the use of computerized information systems signals managerial competence and rationality, and there was an implicit assumption among senior CHE managers that “business‐like” and “efficient” management required the use of information technology. In the end, in the context of continuing organizational restructuring, the EIS was never implemented.

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy and the second part used Habermas’s theory of communicative action to assess the benefits or otherwise of reform and restructuring of the public health of New Zealanders. What counts as valid evidence is contentious. The reforms have been socially divisive, and surrounded by ideology and rhetoric. There appears to be little evidence to demonstrate that the reforms have improved or will ever improve access to health care by those without personal wealth.