Governance in Hospitals - The Case of Business Process Alignment

Lorraine Lee, Wilmington, Wilmington, NC, United States.
Dutch Fayard, University of North Texas, Denton, TX, United States.
Robert Leitch, University of South Carolina, Columbia, SC, United States.
William Kettinger, Management Information Systems, University of Memphis, Memphis, TN, United States.

Abstract

Today’s organizations are characterized by a network of relationships with various customers and suppliers. As such, the critical resources leading to competitive advantage may no longer reside within a firm’s own boundaries and instead be a part of the network of relationships. This perspective, known as the relational view of the firm, suggests that a firm’s critical resources may be embedded in the routines and processes associated with inter-firm relationships. One such inter-firm process is the sharing of accounting information. Using the relational view of the firm, this study develops a research model with three antecedent factors of accounting information-sharing (electronic integration systems, trust, and knowledge-sharing routines) which can lead to benefits associated with inter-organizational competitive advantage. We find that the factors of trust and knowledge-sharing have direct effects on accounting information-sharing, while the factor of electronic integration has an indirect effect through the enabling of knowledge-sharing routines.

This paper has been withdrawn.
 

Governance in Hospitals - The Case of Business Process Alignment

Today’s organizations are characterized by a network of relationships with various customers and suppliers. As such, the critical resources leading to competitive advantage may no longer reside within a firm’s own boundaries and instead be a part of the network of relationships. This perspective, known as the relational view of the firm, suggests that a firm’s critical resources may be embedded in the routines and processes associated with inter-firm relationships. One such inter-firm process is the sharing of accounting information. Using the relational view of the firm, this study develops a research model with three antecedent factors of accounting information-sharing (electronic integration systems, trust, and knowledge-sharing routines) which can lead to benefits associated with inter-organizational competitive advantage. We find that the factors of trust and knowledge-sharing have direct effects on accounting information-sharing, while the factor of electronic integration has an indirect effect through the enabling of knowledge-sharing routines.