{"id":"https://openalex.org/W4392546295","doi":"https://doi.org/10.1016/j.accinf.2024.100680","title":"The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital","display_name":"The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital","publication_year":2024,"publication_date":"2024-03-07","ids":{"openalex":"https://openalex.org/W4392546295","doi":"https://doi.org/10.1016/j.accinf.2024.100680"},"language":"en","primary_location":{"id":"doi:10.1016/j.accinf.2024.100680","doi":"https://doi.org/10.1016/j.accinf.2024.100680","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accinf.2024.100680","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035879219","display_name":"Adelaide Ippolito","orcid":"https://orcid.org/0000-0002-3261-4993","observed_orcids":["https://orcid.org/0000-0002-3261-4993"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Adelaide Ippolito","raw_affiliation_strings":["Health Data Analyst, Santec Spa, Via Enrico Capozzi, 45, 83100 Avellino, AV, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Health Data Analyst, Santec Spa, Via Enrico Capozzi, 45, 83100 Avellino, AV, Italy","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054256979","display_name":"Marco Sorrentino","orcid":"https://orcid.org/0000-0002-7283-4720","observed_orcids":["https://orcid.org/0000-0002-7283-4720"]},"institutions":[{"id":"https://openalex.org/I4210125310","display_name":"Pegaso University","ror":"https://ror.org/03cxwg632","country_code":"IT","type":"education","lineage":["https://openalex.org/I4210125310"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Marco Sorrentino","raw_affiliation_strings":["Universit\u00e0 Telematica Pegaso, Department of Information Science and Technology, Centro Direzionale, Isola F2, Naples 80143, Italy"],"raw_orcid":"https://orcid.org/0000-0002-3261-4993","affiliations":[{"raw_affiliation_string":"Universit\u00e0 Telematica Pegaso, Department of Information Science and Technology, Centro Direzionale, Isola F2, Naples 80143, Italy","institution_ids":["https://openalex.org/I4210125310"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094088841","display_name":"Luisa Guardato","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I131729948","display_name":"University of Salerno","ror":"https://ror.org/0192m2k53","country_code":"IT","type":"education","lineage":["https://openalex.org/I131729948"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Luisa Guardato","raw_affiliation_strings":["Universit\u00e0 degli Studi di Salerno, Dipartimento di Scienze Aziendali \u2013 Management & Innovation (DISA-MIS), Via Giovanni Paolo II, 132 84084 Fisciano (SA), Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e0 degli Studi di Salerno, Dipartimento di Scienze Aziendali \u2013 Management & Innovation (DISA-MIS), Via Giovanni Paolo II, 132 84084 Fisciano (SA), Italy","institution_ids":["https://openalex.org/I131729948"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057073341","display_name":"Raffaele Marcello","orcid":"https://orcid.org/0000-0002-4562-826X","observed_orcids":["https://orcid.org/0000-0002-4562-826X"]},"institutions":[{"id":"https://openalex.org/I4210125310","display_name":"Pegaso University","ror":"https://ror.org/03cxwg632","country_code":"IT","type":"education","lineage":["https://openalex.org/I4210125310"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Raffaele Marcello","raw_affiliation_strings":["Universit\u00e0 Telematica Pegaso, Department of Management and Economics, Centro Direzionale, Isola F2, Naples 80143, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e0 Telematica Pegaso, Department of Management and Economics, Centro Direzionale, Isola F2, Naples 80143, Italy","institution_ids":["https://openalex.org/I4210125310"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076981572","display_name":"Giuseppe Paolone","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210125310","display_name":"Pegaso University","ror":"https://ror.org/03cxwg632","country_code":"IT","type":"education","lineage":["https://openalex.org/I4210125310"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Giuseppe Paolone","raw_affiliation_strings":["Universit\u00e0 Telematica Pegaso, Centro Direzionale, Isola F2, Naples 80143, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e0 Telematica Pegaso, Centro Direzionale, Isola F2, Naples 80143, Italy","institution_ids":["https://openalex.org/I4210125310"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5035879219"],"corresponding_institution_ids":[],"apc_list":{"value":3950,"currency":"USD","value_usd":3950},"apc_paid":null,"fwci":3.7225,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.93157439,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"53","issue":null,"first_page":"100680","last_page":"100680"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.014999999664723873,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.00570000009611249,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-process-reengineering","display_name":"business process reengineering","score":0.8880000114440918},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"enterprise resource planning","score":0.8460000157356262},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.734000027179718},{"id":"https://openalex.org/keywords/business-intelligence","display_name":"business intelligence","score":0.7400000095367432},{"id":"https://openalex.org/keywords/data-warehouse","display_name":"data warehouse","score":0.9570000171661377},{"id":"https://openalex.org/keywords/key-performance-indicators","display_name":"key performance indicators","score":0.968999981880188},{"id":"https://openalex.org/keywords/public-university-hospital","display_name":"public university hospital","score":0.6850000023841858},{"id":"https://openalex.org/keywords/hospital-performance-monitoring","display_name":"hospital performance monitoring","score":0.5090000033378601},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.5799999833106995}],"concepts":[{"id":"https://openalex.org/C29143872","wikidata":"https://www.wikidata.org/wiki/Q876690","display_name":"Business process reengineering","level":3,"score":0.821197509765625},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5738642811775208},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49180367588996887},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4886046051979065},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.47348153591156006},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.38036081194877625},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.36737024784088135},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3602674603462219},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32247596979141235},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.27607598900794983},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2435183823108673},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.16931399703025818},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.14589202404022217},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1349565088748932},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.accinf.2024.100680","doi":"https://doi.org/10.1016/j.accinf.2024.100680","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accinf.2024.100680","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000137","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1467089524000137","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4943999946117401,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320313984","display_name":"Universit\u00e0 Telematica Pegaso","ror":"https://ror.org/03cxwg632"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":81,"referenced_works":["https://openalex.org/W23632496","https://openalex.org/W81492173","https://openalex.org/W206697635","https://openalex.org/W1522655001","https://openalex.org/W1524237663","https://openalex.org/W1536465007","https://openalex.org/W1772652121","https://openalex.org/W1966971815","https://openalex.org/W1969032360","https://openalex.org/W1971059004","https://openalex.org/W1976673863","https://openalex.org/W1978573107","https://openalex.org/W1979159991","https://openalex.org/W1993603741","https://openalex.org/W1993708925","https://openalex.org/W1994924410","https://openalex.org/W2003584736","https://openalex.org/W2006479099","https://openalex.org/W2006761638","https://openalex.org/W2012854544","https://openalex.org/W2015955532","https://openalex.org/W2018348831","https://openalex.org/W2018749469","https://openalex.org/W2024231807","https://openalex.org/W2034339870","https://openalex.org/W2034453623","https://openalex.org/W2037680823","https://openalex.org/W2038631200","https://openalex.org/W2048339074","https://openalex.org/W2063574222","https://openalex.org/W2064540609","https://openalex.org/W2069663128","https://openalex.org/W2071850777","https://openalex.org/W2076057132","https://openalex.org/W2082539817","https://openalex.org/W2104198702","https://openalex.org/W2109713080","https://openalex.org/W2114814698","https://openalex.org/W2117253505","https://openalex.org/W2118885241","https://openalex.org/W2123709218","https://openalex.org/W2131396733","https://openalex.org/W2138172433","https://openalex.org/W2142681783","https://openalex.org/W2156574942","https://openalex.org/W2166268433","https://openalex.org/W2167608769","https://openalex.org/W2189489729","https://openalex.org/W2234093492","https://openalex.org/W2246900883","https://openalex.org/W2266626178","https://openalex.org/W2339832666","https://openalex.org/W2345454789","https://openalex.org/W2364605123","https://openalex.org/W2460641282","https://openalex.org/W2473432990","https://openalex.org/W2487908696","https://openalex.org/W2590085425","https://openalex.org/W2604418039","https://openalex.org/W2733023840","https://openalex.org/W2768978289","https://openalex.org/W2795111681","https://openalex.org/W2843242420","https://openalex.org/W2895897194","https://openalex.org/W2905872960","https://openalex.org/W2914418376","https://openalex.org/W2939311815","https://openalex.org/W2971250333","https://openalex.org/W2990690281","https://openalex.org/W3007214573","https://openalex.org/W3015801014","https://openalex.org/W3022124996","https://openalex.org/W3092007942","https://openalex.org/W3123883118","https://openalex.org/W3174602525","https://openalex.org/W3194333237","https://openalex.org/W4200253071","https://openalex.org/W4200536500","https://openalex.org/W4254091186","https://openalex.org/W4281381582","https://openalex.org/W4388751185"],"related_works":["https://openalex.org/W2106829037","https://openalex.org/W2381521766","https://openalex.org/W2148079431","https://openalex.org/W2120790857","https://openalex.org/W1972279486","https://openalex.org/W2287308522","https://openalex.org/W2080404481","https://openalex.org/W2370282715","https://openalex.org/W2962975542","https://openalex.org/W3047937808"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-03-08T00:00:00"}