We explore how a management control initiative travels across and is translated within organizations—from the decision motives for adoption or rejection to the subsequent decision motives for sustaining or abandoning the control—through the lens of diffusion theory. Our empirical case is the journey of activity-based funding of hospitals across 21 Swedish healthcare authorities. We develop a framework in which the abandonment or sustainment of a management control is explained by the interplay between the decision motive underlying the adoption and the propensity to continuously adapt it in response to new organizational goals and circumstances. This propensity is determined by fits and misfits between organizational characteristics and properties of the control.

中文翻译：

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探索医疗保健当局维持或放弃管理控制计划的决定

我们通过扩散理论的视角，探讨管理控制举措如何在组织内传播和转化——从采用或拒绝的决策动机到随后维持或放弃控制的决策动机。我们的实证案例是瑞典 21 个医疗机构的医院基于活动的资助历程。我们开发了一个框架，其中管理控制的放弃或维持是通过采用背后的决策动机与不断调整管理控制以响应新的组织目标和环境的倾向之间的相互作用来解释的。这种倾向是由组织特征和控制属性之间的匹配和不匹配决定的。