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Article
Publication date: 31 January 2024

Margit Malmmose and Mai Skjøtt Linneberg

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…

Abstract

Purpose

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Design/methodology/approach

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

Findings

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Originality/value

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 September 2019

Josefine Weigt-Rohrbeck and Mai Skjøtt Linneberg

Previous work on employee-driven innovation (EDI) has demonstrated the benefits of employees’ proactive behavior in achieving success with innovations. The purpose of this paper…

Abstract

Purpose

Previous work on employee-driven innovation (EDI) has demonstrated the benefits of employees’ proactive behavior in achieving success with innovations. The purpose of this paper is to employ the concept of personal initiative to investigate the underestimated role of employees’ agency in complex processes of innovation, showing the impact of personal initiative on employees’ innovation success.

Design/methodology/approach

Based on two embedded cases of environmental bottom-up innovation at a large manufacturing company, this study examines employees’ behavior in generating, championing and realizing such initiatives.

Findings

This paper provides insights into how employees succeeded, through taking initiative in generating, championing and realizing environmental initiatives despite facing high complexity, and resource constraints. Without being prompted from the top down, employees started these initiatives themselves and showed phase-specific behavior in overcoming the various challenges. Thus, self-starting behavior was found dominant in generating ideas, whereas proactive and persistent forms of behavior were found to be prevalent in championing and rolling out the initiatives.

Originality/value

Current understandings of EDI highlight the importance of developing employees’ potential capabilities and organizational-level guidance. Using an active performance perspective, this study emphasizes the importance of employees’ agency in ensuring EDI success, even when conditions are not conducive to their doing so.

Details

European Journal of Innovation Management, vol. 22 no. 5
Type: Research Article
ISSN: 1460-1060

Keywords

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