George Bernard Shaw and His Short Story About the Cremation of The Narr

George Bernard Shaw and His Short Story About the Cremation of The Narrator's Mother   Ã‚  Ã‚  Ã‚  Ã‚  In a written exerpt from a letter about the cremation of his mother, George Bernard Shaw recalls her â€Å"passage† with humor and understanding. The dark humor associated with the horrid details of disposing of his mother's physical body are eventually reconciled with an understanding that her spirit lives on. He imagines how she would find humor in the bizarre event of her own cremation. The quality of humor unites Shaw and his mother in a bond that transcends the event of death and helps Shaw understand that her spirit will never die. The reader is also released from the horror of facing the mechanics of the cremation process when â€Å"Mama's† own comments lead us to understand that her personality and spirit will live on.   Ã‚  Ã‚  Ã‚  Ã‚  Shaw's diction is effective in conveying his mood and dramatizing the process of cremation. The traditional words of a burial service â€Å"ashes to ashes, dust to dust† are not altered for the cremation, the interior chamber â€Å"looked cool, clean, and sunny† as by a graveside, and the coffin was presented â€Å"feet first† as in a ground burial. In selecting aspects of a traditional burial service, Shaw's mood is revealed as ambivalent toward cremation by imposing recalled fragments of ground burial for contrast. Strangely fascinated, he begins to wonder exactly what happens when one is cremated. This mood of awe is dramatized a... George Bernard Shaw and His Short Story About the Cremation of The Narr George Bernard Shaw and His Short Story About the Cremation of The Narrator's Mother   Ã‚  Ã‚  Ã‚  Ã‚  In a written exerpt from a letter about the cremation of his mother, George Bernard Shaw recalls her â€Å"passage† with humor and understanding. The dark humor associated with the horrid details of disposing of his mother's physical body are eventually reconciled with an understanding that her spirit lives on. He imagines how she would find humor in the bizarre event of her own cremation. The quality of humor unites Shaw and his mother in a bond that transcends the event of death and helps Shaw understand that her spirit will never die. The reader is also released from the horror of facing the mechanics of the cremation process when â€Å"Mama's† own comments lead us to understand that her personality and spirit will live on.   Ã‚  Ã‚  Ã‚  Ã‚  Shaw's diction is effective in conveying his mood and dramatizing the process of cremation. The traditional words of a burial service â€Å"ashes to ashes, dust to dust† are not altered for the cremation, the interior chamber â€Å"looked cool, clean, and sunny† as by a graveside, and the coffin was presented â€Å"feet first† as in a ground burial. In selecting aspects of a traditional burial service, Shaw's mood is revealed as ambivalent toward cremation by imposing recalled fragments of ground burial for contrast. Strangely fascinated, he begins to wonder exactly what happens when one is cremated. This mood of awe is dramatized a...

Management Information Systems in Process-Oriented Healthcare Organisations

Linkoping Studies in Science and Technology Thesis No. 1015 Management Information Systems in Process-oriented Healthcare Organisations by Anna Andersson Submitted to the School of Engineering at Linkoping University in partial fulfilment of the requirements for the degree of Licentiate of Philosophy Department of Computer and Information Science Linkopings universitet SE-581 83 Linkoping, Sweden Linkoping 2003 Management Information Systems in Process-oriented Healthcare Organisations by Anna Andersson Maj 2003 ISBN 91-7373-654-6 Linkopings Studies in Science and Technology Thesis No. 015 ISSN 0280-7971 LiU-Tek-Lic-2003:14 ABSTRACT The aim of this thesis work was to develop a management information system model for process-oriented healthcare organisations. The study explores two questions: â€Å"What kinds of requirements do healthcare managers place on information systems? † and â€Å"How can the work and information systems of healthcare managers and care providers be inc orporated into process-oriented healthcare organisations? † The background to the study was the process orientation of Swedish healthcare organisations. The study was conducted at the paediatric clinic of a county hospital in southern Sweden. Organisational process was defined as â€Å"a sequence of work procedures that jointly constitute complete healthcare services†, while a functional unit was the organisational venue responsible for a certain set of work activities. A qualitative research method, based on a developmental circle, was used. The data was collected from archives, interviews, observations, diaries and focus groups. The material was subsequently analysed in order to categorise, model and develop small-scale theories about information systems. The study suggested that computer-based management information systems in processoriented healthcare organisations should: (1) support medical work; (2) integrate clinical and administrative tools; (3) facilitate the ability of the organisation to measure inputs and outcomes. The research effort concluded that various healthcare managers need the same type of primary data, though presented in different ways. Professional evelopers and researchers have paid little attention to the manner in which integrated administrative, financial and clinical systems should be configured in order to ensure optimal support for process-oriented healthcare organisations. Thus, it is important to identify the multiple roles that information plays in such an organisation. Department of Computer and Information Science Linkopings universitet SE-581 83 Linkoping, Sweden Co n te n ts 1. Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 1. . 1. 2. Organisational and work process models in medical informatics †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 Aims of the study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 2. Research methods†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4 2. 1. The setting of the case study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4 2. 2. The data collection†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 6 2. 2. 1. Archival data †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 6 2. 2. 2. Interviewing †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6 2. 2. 3. Diary method †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 6 2. 2. 4. Observation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 2. 2. 5. Focus groups †¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 2. . 6. Feedback loops †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 2. 3. Analyses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 8 2. 4. Modelling†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9 3. Results†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 9 3. 1. 3. 2. 3. 3. The requirements of healthcare managers for an HIS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Interpretation of organisational and work processes in relation to HIS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10 A management information system model for process-oriented healthcare†¦. 12 4. Discussion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 14 5. Conclusions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 15 6. Future work †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 15 7. References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 Management Information Systems in Process-oriented Healthcare Organisations 1. Introduction Swedish healthcare organisations are required by law to maintain a holistic view of their processes (Prop. 1999/2000:149). Thus, such organisations need to have an overview of the entire scope of health service delivery. As a result, system thinking is vital (Senge, 1990). An organisation must be able to collect data from its operational processes and furnish health service management with data concerning the way in which th ey have utilised their resources (Kaplan & Norton, 1996). As a response to this imperative, many healthcare providers have begun to introduce process-oriented structures recently. There are a number of theories about how to design such structures. One theory is based on Business Process Reengineering (BPR), the purpose of which is to identify and redesign organisational processes (Davenport, 1993). Another approach is to analyse a healthcare organisation as a Complex Adaptive System (CAS), an interdisciplinary method that focuses on the self-organisation of systems and patterns, as well as the way in which outcomes emerge. The purpose of a CAS analysis is to resolve issues associated with adaptable systems (Zimmerman, Lindberg & Plsek, 2001). Regardless of whether a BPR or CAS approach is employed, process-oriented organisational structures face difficulties stemming from the fact that healthcare organisations operate on multiple levels, including county councils, hospital management, clinical management, and care providers, each with its own information requirements (Andersson, Vimarlund & Timpka, 2002). Each level struggles to survive under difficult economic constraints, limited growth and the constant threat of regulation (Luce & Elixhauser, 1990). Healthcare organisations need an integrated structure in order to quickly disseminate information among managers and care providers (Van de Velde, 2000). The first challenge is to structure information systems such that they support the workflow in a healthcare environment (Strauss et al. , 1985). Thus, it is not surprising that healthcare managers are increasingly seeking help from health information systems (HIS). Their objective is to minimise the overall costs of healthcare delivery, to improve the quality of their services (Greenes & Lorenzi 1998; Clayton & van Mullingen, 1996) and to correlate costs with resources consumed (Stead & Lorenzi, 1999). One option for gathering data in an 1 Management Information Systems in Process-oriented Healthcare Organisations HIS is to use censors and other devices that continuously furnish the healthcare organisation with data about its finances, quality, competence and level of satisfaction. However, before an HIS can be designed, both managers and developers need to be familiar with work routines, information requirements, and other key parameters at the clinical level, given that medical information is linked to the environment in which it is generated (Berg & Goorman, 1999). Thus, the organisation must outline its information requirements and work procedures. The HIS that ultimately emerges will be embedded in the organisation’s processes and must satisfy the care provider’s information needs (Berg, 1999). To sum up, in order to design an HIS in process-oriented healthcare organisations, attention must be paid to issues such as patient focus, cost effectiveness, service quality, adaptability to the constraints of the organisation, and integrated use of information at both the hospital and clinic level (Ovretveit, 1992; Flarey, 1995). Moreover, a holistic overview based on system thinking is vital, including the gathering of data from multiple sources in order to correlate costs with the utilisation of resources. The challenge is to define models that can support the design of an HIS. 1. 1. 1. Organisational and work process models in medical informatics The main purpose of reengineering was to focus on the processes rather than the functions or an organisation (Hammer, 1990). Further organisational enhancement could be achieved with quality methods such as Total Quality Management (TQM), which included process-oriented models. Another approach is to modify the business culture such that it becomes a learning organisation (Senge, 1990). In the financial area, Balanced Scorecard has been used to translate mission and strategy statements into operational objectives and measurement variables (Kaplan & Norton, 1996). When it comes to medical informatics, attempts have been made to design various kinds of organisational models, such as socio-technical modelling (Berg et al. ,1998). The rationale for introducing these models is to gain a greater understanding of the ways in which an HIS will affect the allocation and content of work tasks. Changes in work activities require modification of information management (Berg, 2001). The validity of a technology rests not only on the fulfilment of functional specifications, but also on the interaction of the technical system with its 2 Management Information Systems in Process-oriented Healthcare Organisations organisational environment (Brender, 1998). The resulting conclusion that has been drawn today is that social, organisational, cultural and contextual issues should be taken into consideration at an early stage of the development process (Kaplan, 2001). Moreover, approaches such as cultural-historical activity theory have been used to perform contextual analyses of clinical cognition and activity. Culturalhistorical activity theory argues that studying the present healthcare setting is insufficient – a researcher must also become acquainted with the history of the setting, given that clinical cognition is embedded in broader institutional structures and longstanding evolution (Engestrom, 1995). One method was to highlight patient data on the presumption that the objective of any healthcare organisation is to improve the health of individuals (Engestrom, 1999). Other researchers argue for a framework that allows for a constant interplay of different models, theories and perspectives (Maij et al. , 2002). The advantages of integrated frameworks are that methods and models can be optimised during the development process, while methods with specific weaknesses can be reinforced by others (Timpka, 1995). Finally, there are approaches for exploring the ways in which healthcare providers tend to reason in clinical contexts – such as situated action, an emerging perspective for studying human cognition and behaviour in order to design intelligent systems (Patel, Kaufman & Arocha, 1995). Such models address the clinical tasks that are to be performed within specific guidelines and define criteria for selecting appropriate options when there is a set of potentials (Wang et al. , 2002). 1. 2. Aims of the study The aim of this thesis is to develop a management information system model for process-oriented healthcare organisations, based on two questions: â€Å"What kinds of requirements do healthcare managers place on information systems? † and â€Å"How can the work and information systems of healthcare managers and care providers be incorporated into process-oriented healthcare organisations? The work is based on a circular process, during which models are developed by collecting and categorising data, as well as by designing small-scale theories about information systems. Organisational process is defined as â€Å"a sequence of work procedures that jointly constitute complete healthcare services†. A work 3 Management Information Systems in Process-orie nted Healthcare Organisations activity is defined as a set of work procedures that are closely related by virtue of their purpose and means of performance. A functional unit is the organisational venue responsible for a certain set of work activities. Healthcare Information Systems (HIS), Management Information Systems (MIS) and Information and Communication Technology (ICT) all define computer-based information systems. 2. Research methods A qualitative research strategy, based on an idiographic case study, was employed. Qualitative research, which has evolved within several disciplines, consists of a set of interpretive practices. It does not accord priority to any single methodology for data collection and analysis, nor does it have a theory or paradigm that is distinctly its own (Denzin & Lincoln, 1998). Qualitative research is best suited for understanding the processes inherent to a situation, along with the beliefs and perceptions of the people involved. Nevertheless, qualitative researchers can make their findings more widely applicable (Firestone, 1993). Furthermore, a case study is both a process of inquiry and the product of that inquiry (Stake, 2000). The researcher needs a wide array of information about the case in order to provide an in-depth assessment (Creswell, 1998). A primary distinction is between single-case and multiple–case designs of such studies (Yin, 1994). A case study whose primary mode of research is hermeneutic is idiographic in a natural setting – its main type of data is qualitative and its fundamental level of analysis is holistic (Fishman 1999). Interpretive studies are well served by a considerable degree of openness to field data, along with willingness to re-examine initial assumptions and theories. The result is an iterative process of data collection and analysis during which initial theories are expanded upon, revised or abandoned altogether (Walsham, 1995). 2. 1. The setting of the case study The setting of the study was a paediatric clinic at a county hospital in Sweden. In 1996, the county council adopted a wide-ranging quality program based on TQM and a Plan-Do-Check-Act (PDCA) cycle. In 2000, the county council started using Balanced Scorecard to measure the healthcare organisation’s outcomes. At the time of the study, the county’s development and change program for 4 Management Information Systems in Process-oriented Healthcare Organisations organisational quality was based on a CAS strategy. Furthermore, a processoriented healthcare information system was being designed. With some 30 clinics and 3,200 employees, the hospital had identified its main organisational objectives as the delivery of emergency and specialist healthcare, as well as county-wide rehabilitation and habilitation services. The purpose of habilitation is to enable someone with a congenital impairment, whereas rehabilitation focuses on recovering lost ability. Above and beyond the responsibilities of healthcare managers in accordance with the functional structure, all clinics at the hospital (including paediatrics) had developed work processes for specific groups of patients. These Patient Need Group Processes (PNGPs) centred on the healthcare needs of individual patients. The main objective of the PNGPs was to cultivate and maintain a high level of knowledge about medical care at the paediatric clinic. The scope of the processes varied considerably. However, a PNGP unit always comprised at least a doctor, nurse and secretary. If necessary, several clinics, hospitals and county councils could collaborate on the same process. In order to improve nursing care, development teams, staffed by practitioners interested in development work, were set up. Specific development areas included palliative care and the use of technical equipment. The teams produced documents concerning their specific areas that could prove of value for their co-workers. New work routines were developed for nursing care and for activities that are indirectly related to the patient care process, such as meal delivery, ordering medication and play therapy. The teams had contact people at each ward who were prepared to step in whenever nursing care problems arose. The team members normally attended meetings during their free time – or overlapping time when two shifts were on duty simultaneously. The paediatric clinic also cooperated with maternity wards and a total of 13 Child Health Centres (CHCs) throughout the county. The clinic was part of a network of specialist clinics in southern Sweden that focused on the exchange of knowledge and experience. At the time of the study, the paediatric clinic employed 12 senior physicians, 21 physicians, 91 nurses, 77 paediatric nurses (specialist nurse’s aides) and 13 secretaries. The management team consisted of six senior physicians, seven nurses and one secretary from the clinic. During the period of the study, the paediatric clinic supplied approximately 16,000 bed-days to inpatients, performed 5,000 scheduled surgical interventions and handled 5 Management Information Systems in Process-oriented Healthcare Organisations 6,000 emergency room visits by children. The paediatric clinic comprised one surgical unit and three wards, each with a physician responsible for medical matters and a nurse as manager. The ward for neonatal patients had eight beds for intensive care and ten for prenatal care. The ward for contagious patients had 16 isolation rooms for newborn babies and contagious children. The institutional care ward for children older than a year had 18 beds. The clinic used 15 PNGPs. 2. 2. The data collection The collection of data was conducted throughout documents, archives, interviews, observations, diaries, focus groups and feedback loops. 2. 2. 1. Archival data Archival data was used to place the research into context before, during and after the studies at the clinical site (Drury, 2002). An obvious danger posed by fixed data is that it can easily become outdated unbeknownst to the researcher. In these studies, archival data was related to: 1) annual reports by the clinic; 2) the county council’s quality pronouncements; 3) the government’s bill for the healthcare organisation; 4) the physical and mental health survey of hospital employees; 5) reports concerning the county council’s development plans for an HIS. 2. 2. 2. Interviewing A common interviewing technique is to meet face to face (Fontana & Frey, 1998). The interview may be structured, semi-structured or unstructured. The scope of an interview can range from five minutes to the lifetime of the subject (Fontana & Frey, 2000). This study involved semi-structured interviews with four doctors and four nurses. A series of open-ended questions addressed daily work routines and communication patterns. 2. 2. 3. Diary method The holistic perspective of this approach identifies connections among the individual, societal and organisational levels. One of the techniques that have evolved is the diary method, which proceeds from subjective assessments of time utilisation. The various steps require a practitioner to enter time, activity, Management Information Systems in Process-oriented Healthcare Organisations location, the names of co-workers with whom they interact and other comments during a specified period (Ellegard, Nordell & Westermark, 1999). In this study, a ward nurse kept a diary during one workweek. She entered the nature of her work tasks, the times that she performed them and the names of the co -workers with whom she interacted. 2. 2. 4. Observation Observation involves gathering impressions of the surrounding world. Qualitative observational research is fundamentally naturalistic (Adler & Adler, 1998). There is â€Å"descriptive observation†, in which the researcher assumes that he or she knows nothing about what is going on and takes nothing for granted. He or she employs â€Å"focused observation†, ignoring that which is defined as irrelevant. Finally there is â€Å"selective observation†, the most systematic approach, during which the researcher concentrates on the attributes of various activities (Angrosino & Mays de Perez, 2000). This type of observation requires a notebook, a storage location for the data that is collected during the process (Ely, 1993). The researcher observes and interacts with care providers at the paediatric wards before and after their rounds. Alongside the observations, the clinical staffs were interviewed again about what they were doing, why they were doing it, what they hoped to gain from an HIS and what benefits they expected. Field notes were entered into a log during the observation study. 2. 2. 5. Focus groups A focus group’s planning process should begin as soon as it is set up. The process includes the following steps: establish research objectives, appoint a moderator, develop moderator guidelines and draw up procedures. The moderator plays an important role during the group session. He or she conducts the interviews. It is important that the moderator not be the same person that put together the moderator guidelines and questions. In this study, a focus group session was held with seven nurses and three paediatric nurses, all of whom were women selected by a ward nurse. The participants had various duties at the paediatric clinic, where they had been employed for anywhere from 9? to 32 years. Five nurses were ward managers and two also managed development teams. They all had experience at each ward, as well as the paediatric surgery. The researcher had furnished the group moderator with 7 Management Information Systems in Process-oriented Healthcare Organisations guidelines and questions (Greenbaum, 1993). The questions were based on the clinic’s profile of itself: administrative activities, care provision and development work. Questions also dealt with work activities and the exchange of information with other units. Some questions focused in on a patient’s relations with the care providers, as well as the time and place for the performance of care activities. The entire focus group session was videotaped and transcribed. . 2. 6. Feedback loops Feedback loops throughout the research project permitted the generation of reports for evaluating data collection. A total of four reports were sent to the practitioners as a result of the case study. In addition, four seminars were held with the practitioners, the purpose of which was to discuss the research findings. The practitioners discussed and critiqu ed the results. 2. 3. Analyses There was no theory at the beginning as to how the material should be analysed. The first step was to break down healthcare management into the hospital, clinical and care process levels. Statements from the various management levels were interpreted on the basis of information requirement, i. e. main objectives, system functions, expected benefits and risks to be avoided. The second step was the analysis of three main work activities, each with three work procedures, at the clinic level. The third step involved the design of a management information system model. All empirical data was categorised. Various themes were identified and classified. After the categories had been cross-compared and clustered, abstract new categories were defined (Strauss & Corbin, 1990). The final analysis started with a category-by-category comparison, which enabled the identification of core categories that were sent to the paediatric clinic as a preliminary report for comment and critique (Glaser, 1978). Finally, the categories were modified in response to the comments. The focus was to come up with a context-based, process-oriented description and explanation of the phenomena (Orlikowski, 1993). The categories were incorporated into two small-scale theories. The first theory interpreted the information requirements of three management levels. The second theory interpreted the work processes employed by institutional care. 8 Management Information Systems in Process-oriented Healthcare Organisations 2. 4. Modelling In order to conduct the final analysis, the two small-scale theories were applied to the modelling of a management information system. Various possible approaches included data modelling (Connolly, Begg & Strachan, 1996), function modelling and object-oriented modelling (Booch, Rumbaugh & Jacobson, 1999). To handle such approaches, various modelling languages have been developed, including the object-oriented Unified Modelling Language (UML) (Fowler & Kendall 1999). The symbols and notations of the various languages can be difficult for the uninitiated to grasp (Sommerville & Sawyer, 2000). Furthermore, the notation and logic for modelling a system must work in tandem with the people involved in the development process. Thus, it is useful to visualise the information flow by means of a modelling approach, using notation and logic that have been established by consensus. As a result, the management information system models were designed in dialog with the practitioners in the case study. The notation was taken from Eriksson & Penker’s (2000) business processes but modified on the basis of the discussions. 3. Results The results are presented in accordance with the three sub-analyses. The first sub-analysis focused on the requirements of healthcare managers for an HIS. The second sub-analysis focused on interpreting organisational and work processes in relation to the HIS. The third sub-analysis focused on designing a management information system model for process-oriented healthcare. 3. 1. The requirements1 of healthcare managers for an HIS Hospital management expressed its intention to use an HIS to empower patients while maintaining control of resource utilisation. Thus, the planned HIS was expected to encourage a greater overall awareness of cost effectiveness with respect to the services provided by various units of the hospital. The biggest risk noted was that of a mismatch between the system and the existing organisational culture, in which it was easy to identify and reward employees who handled 1 Requirements and demands are used as synonym in this chapter and in article 1. 9 Management Information Systems in Process-oriented Healthcare Organisations mergencies. As a result, some of the staff appeared to resist a new way of transmitting information throughout the various levels of the organisation. The goals of the functional units (i. e. clinic management) focused on patients and the introduction of leadership based on co-determination. While management accepted patient empowerment and cost effectiveness as the their main objectives, they thought it was important that employees be allowed to make their own organisational decisions. Management wanted to see a new approach to measuring the activities of their organisational unit. In order to achieve these goals, they sought a way to define the data that is essential to making a reliable estimate. In managing the healthcare process, the objectives of an HIS centred on developing and maintaining specific clinical competence by enhancing support for decision-making and co-operation on the part of care providers. While all the process managers agreed that sharing information and knowledge was important to improving the decision-making process, they were unaware of resource competition issues. However, the withholding of information was not always intentional. Due to limited resources and full schedules, process managers were often unable to share their knowledge with other employees. 3. 2. Interpretation of organisational and work processes in relation to HIS Work activities included: (1) co-ordination of information exchange management; (2) care, including documentation of the care provided and the practice that had evolved at the clinic; (3) supply, including patient assistance and psychosocial support. The work procedures of the various activities were often related to and dependent on each other. Co-ordination activities were oriented toward management of the wards and the clinic. The activities focused on co-ordinating various types of information in order to support the care effort. External co-ordination is related to the exchange of information between the paediatric clinic and other care units. This coordination continued after the patients had been discharged from the clinic. Thus, the coordination of external resources and inter-organisational collaboration was important to the management of the clinic. Patient co-ordination started before a patient was admitted to institutional care. There were two 10 Management Information Systems in Process-oriented Healthcare Organisations easons for such approaches. First, the amount of time that patients stayed at the wards proved expensive for the healthcare organisation. Thus, such approaches saved money. Second, these approaches enhanced the relationship between care providers and caretakers, assuming that patients and their families were kept well informed. Internal co-ordination was related to management and planning activities at the clinic and the wards. Such activities were linked to external and patient co-ordination, given that providers needed to cooperate with other units and patients in order to manage ward care. Care activities were underpinned by what had been agreed upon during the coordination of work activities and the information that was to be used by various co-ordination procedures. Care provision involved medical and nursing care performed by physicians, nurses and paediatric nurses. Care activities were broken down among the various professions. But care was regarded as teamwork from the point of view of the patients. Thus, the work tasks of the various professions cumulatively became what are referred to as the outcome of care provision. Practice development took in both medical and nursing care issues. The knowledge and information cultivated was incorporated into the ordinary work routines of the paediatric clinic. Care documentation activities were linked to care work and development efforts. Documentation provides protection for both care providers and patients. Care documentation served as a means of communication among care providers. Supply activities were indirectly related to care activities. Among employees who performed supply activities were nurses, paediatric nurses, kitchen staff, cleaning staff, play therapists and teachers. Material provision furnished care activities with pharmaceuticals, equipment and materials. Based on the resources that material provision furnished to care activities on a daily basis, estimates were prepared concerning the resources the activities would require over time. Bandages, diapers, syringes, etc. were also a part of material provision. Material provision also included equipment and supplies for play and school activities, such as games, videotapes and textbooks, as well as kitchen and cleaning supplies. Psychosocial support activities called for an information system that could offer emotional support, such as administrative tasks associated with permitting patients to have their own personal phones. Thus, psychosocial support depended on the ability of patient co-ordination efforts to proceed smoothly, assuming that both patients and their families could be kept well 11 Management Information Systems in Process-oriented Healthcare Organisations informed. The main purpose of Patient assistance, which included both material provision and psychosocial activities, was to assist care activities. Such activities were related to supporting the physical and mental well-being of patients while undergoing medical and nursing care. 3. 3. A management information system model for process-oriented healthcare The county council formally required that hospital management monitor and report on service production with regard to quality and cost. As a result, hospital management needed data about resource utilisation and healthcare quality from the hospital organisation, along with information systems that could support methods such as Total Quality Management (TQM) and Balanced Scorecard. To monitor costs and quality, hospital management needed data from the functional units after determining what needed to be collected. The focus of process management was developing and maintaining a high level of quality in the medical and nursing care processes. The process unit was responsible for documentation and quality control operations. Process management needed directives from the functional management unit about both data collection templates and quality for medical and nursing care. Process management generated information about medical and nursing quality data for functional unit management. Best practice guidelines and decision support protocols for clinical practitioners were involved in the clinical process. The HIS application required by process management was a service quality control system that could extract data from and support decision making for medical and nursing care. Functional unit management comprised managers at both the clinic and ward levels. Clinic management organised the monitoring of the clinic’s resources, while ward managers co-coordinated the exchange of information at the wards. Functional unit management requested information about resource allocation specifications and templates for expenditure reports, as well as for patient satisfaction and staff work satisfaction data, from hospital management. Functional unit management needed data concerning the perceptions of patients and staff with regard to the services provided by the unit. Management was also looking for a way to relate its expenditures to resources utilised. In other words, its primary needs were in the areas of data collection, storage and access tools. 12 Management Information Systems in Process-oriented Healthcare Organisations Thus, functional unit management required data from clinical activities, but not at an individual or contextual level. The systems it was seeking were to supply data for use at a composite level, including the volume of financial and human resources that specified care activities necessitated. To monitor service delivery, management units in process-oriented healthcare organisations need data in three distinct areas: (1) medical and nursing care, (2) patient flows and (3) the utilisation of human and material resources. Although the management units may have access to a common data warehouse, requirements for data analysis and presentation vary considerably. Similarly, data collected from the healthcare organisation during daily work routines can be shared, but the primary data must be converted into a format that is usable by healthcare managers. The data that is collected should ideally be located where it can be made available to ordinary healthcare activities. For instance, networked devices can be used to monitor pharmaceutical use. Intelligent devices can also be connected to equipment in order to track their use, and material storage and use (diapers, sheets, etc. ) can be traced by bar-code systems. Furthermore, patients and healthcare staff can be registered with smart cards as they come and go. However, computerised patient records (CPRs) are the most logical central resource for data collection in the clinical setting. The data that is documented in the records can be used to monitor the clinical activities that have been performed. CPRs can also furnish data about work activities at the healthcare organisation. Such data is of little value as long as it is limited to individual patients. What is useful is to analyse cumulative data, such as the number of radiology examinations that have been conducted on leukaemia patients. The purpose of the data warehouse is to store what has been collected from various sources. The application and its interface are the parts of the HIS with which healthcare managers interact and with which users most readily identify. Thus, the application must help healthcare managers use information and must supply the right information to the right healthcare managers. Moreover, the application must support the specific analysis methods, tools and data formats required by current organisational analysis procedures, such as Balanced Scorecard and quality assurance methods. 13 Management Information Systems in Process-oriented Healthcare Organisations 4. Discussion The aim of this thesis was to develop a management information system model for process-oriented healthcare organisations. The research effort employed qualitative methods such as archival data analyses, interviews, observations, diary analyses and focus group analyses. Constant feedback loops among the participants in an idiographic case study helped establish a balanced interpretation. Meanwhile, categorising and modelling formed the pattern of interpretation for the management information system model. The main findings of the study are that an HIS in a process-oriented organisation must support the medical work, integrate clinical and administrative tools, and furnish information that allows for the measurement of organisational inputs and outcomes. As a result, it is important to identify the multiple roles that information plays in a process-oriented healthcare organisation. Most of the organisational development methods that healthcare currently takes advantage of, such as reengineering and quality management, include process definitions. However, the interaction between various groups of processes has seldom been analysed. Several recent organisational methods, such as Balanced Scorecard (Kaplan & Norton, 1996), address the problem of relating costs to resources. The areas in which information systems are expected to enhance care delivery range from access to medical knowledge bases, patient and clinician communication, and the minimisation of medical errors. Nevertheless, little attention has been paid to how integrated administrative, financial and clinical systems should be configured in order to support process-oriented healthcare organisations in an optimal manner. Internal co-ordination is informed by and dependent on documentation of care activities, particularly by monitoring the way in which human resources are harnessed to take care of patients. Furthermore, such co-ordination relies on information about the utilisation of material resources, i. e. durable equipment and disposables. Thus, internal coordination must obtain information from care activities in order to synchronise the work of the clinic, as well as to track costs associated with care and supply activities. The various processes monitor costs and allocate resources, relating them to the kinds of care activities that have been provided. 4 Management Information Systems in Process-oriented Healthcare Organisations The third sub-analysis discovered that the various management levels in process-oriented healthcare organisations need the same type of primary data, though in differing formats. An HIS for healthcare management in a processoriented healthcare setting can adhere to its structure and practice activities. Moreover, CPRs and other tools can be used to directly collect management data where and when the activities take place. But the data is useful only if healthcare management has the opportunity to examine it with its own analysis tools. For instance, while computerised ordering systems are regarded as important, the fit between organisational and information system models is not identified as a success factor. Clearly, there is a need for systems that optimise clinical workflow, as well as those that support the maintenance of equipment and supplies. However, systems provide optimal organisational value only if they support an integrated organisational model and business plan. 5. Conclusions This thesis points out that healthcare managers at different levels in an organisation all need the same primary data. The differences among the various management levels all concern the ways in which they compile the data that they need for their work. One problem when developing management information systems for healthcare organisations has been a lack of interest in integrating administrative, financial and clinical systems. In process-oriented healthcare organisations, integration is essential to obtaining the full benefits of such a structure. System thinking must also pervade the development of healthcare management information systems. As a result, the multiple roles played by information in process-oriented healthcare organisations must be identified. 6. Future work Identifying the multiple roles played by information in a process-oriented healthcare setting requires additional research about the process of designing an HIS. In the complex environment that healthcare organisations represent, various practitioners are required to pinpoint data sources and information 15 Management Information Systems in Process-oriented Healthcare Organisations requirements, as well as to advocate for the process of change in the organisational and information structure. Healthcare managers have differing preferences when it comes to information requirements, organisational processes and work activities. Thus, the development process relies on tools that can incorporate those divergent needs into system thinking. As a result, primary data is refined into information differently at the various levels of a processoriented healthcare organisation. More research is required concerning information system models and their notation. Though various groups (system analysts, designers, programmers and healthcare managers) can employ models and modelling activities during a development process, their objectives differ. Healthcare managers need to visualise their work environment and organisational processes, system analysts are interested in developing information systems in collaboration with designers, and programmers are looking for coding specifications. They may share a vision in terms of designing a healthcare information system, but their perspectives vary. Thus, the modelling effort should be based on at least two dimensions: (1) furnishing models with notations and objectives oriented towards specific groups; (2) ensuring that the models visualise the same system but address varying interpretations. Arguments based on the cognitive and practice perspective have identified prototyping as a fruitful approach to the development process (Houde &Hill, 1997). Prototyping is often used when the design calls for a high degree of involvement on the part of practitioners and end-users (Bodker & Gronb? k, 1991). Modelling, on the other hand, is linked to an organisational perspective and is frequently employed by system analysis methods. Thus, there is an opportunity to combine these two perspectives during the development process. Modelling is useful as part of a design theory with a high degree of practitioner involvement alongside of system analysts, designers and programmers. The process can subsequently be analysed based on the representations in the models that emerge from the requirements of the various groups. Additional research should examine what the groups need when it comes to the substance of the models, how the models are to be visualised and the ways in which they can interact with the differing requirements of the groups in order to ensure a fruitful development process. 16 Management Information Systems in Process-oriented Healthcare Organisations 7. References Adler P. A. , Adler P. , (1998), Observational Techniques, in Denzin N. K. , Lincoln Y. S. , (eds), Collecting and Interpreting Qualitative Material, Thousand Oaks, Sage Publication. 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Study On The Issues Behind Corporate Governance Finance Essay - Free Essay Example

Sample details Pages: 13 Words: 4012 Downloads: 1 Date added: 2017/06/26 Category Business Essay Type Research paper Did you like this example? Furthermore, Each of these frameworks approaches corporate governance in a slightly different way, using different terminology, and views corporate governance from a different perspective, arising from a different discipline for example the agency theory paradigm arise form the finance and economics whereas transaction cost theory arises from economics and organizational theory. Other frameworks, such as stakeholders theory, arises form a more social-oriented perspective on corporate governance  [2]  . However, economist were the first people to offer earliest CG definition as Noble laureate Milton Friedman defined CG the conduct of business in accordance with the shareholders desire therefore maximization of profits for shareholders. Don’t waste time! Our writers will create an original "Study On The Issues Behind Corporate Governance Finance Essay" essay for you Create order Although this definition is outdated now as the stakeholders theory is preoccupation in general CG context. However CG is a set of business techniques, processes, customs, polices, laws and institutions affecting the way an organization runs, directs and administers its business. Therefore CG ensures systems of check and balance to minimize the possible abuse of entrusted powers of members of an organizations along-with the compelling need of openness, integrity and accountability in all decision making process of the said organization.  [3]  Additionally, Boyle Birds  [4]  regard 1992 UK Cadbury Committee Report  [5]  ( In its Report on the Financial Aspects of CG, the Committee concentrated on the tripartite relationship between the board, auditing and the shareholders and was based on the principles of openness, integrity and accountability) as the most authoritative definition of CG that Corporate governance is the system by which business corporations are directe d and controlled. Thus it provides the structure, strategy and effective mechanism through which the company objectives are set, and the means of attaining those objectives and monitoring performance.  [6]  Furthermore, among others, a more wide and compact definition of corporate governance has been put forward by Parkinson (1994). According to him, Corporate Governance is the process of supervision and control intended to ensure that the companys management acts in accordance with the interests of shareholders. This definition has been largely accepted and strongly agreed  [7]  . Dignam et al argued that CG is a multi-faceted subject  [8]  therefore the most important theme of the CG, in my view, is to successfully meet the fundamental goals of an organization by fairly maintaining the relationship among organizations stakeholders. Majority of the codes relates CG to control as stemmed by the Cadbury Report however on the other hand the other theme can be stemmed is supervision of the organization or of management. Furthermore, many definitions relate CG to a legal framework, rules and procedures and private sector conduct. Whereas, on international sphere or codes define CG and encompasses relationships between shareholders, boards and managers. 2.2 The Theories of CG: Economical and Financial Foundations 2.2.1 Historical Perspective According to the Farrer, there are two rival schools of thoughts with respect to the use of history so as to explain the present by reference to the past. One, the traditional view of common lawyers, is to emphasis and perhaps to overemphasize the lessons we can learn from the past. The other, is the radical view of Jeremy Bentham in the early nineteenth century is that it is from the folly not the wisdom of our ancestors that we have so much to learn  [9]  . Hence I am with Jeremy Bentham. However, it became clear centuries ago that, individual entrepreneurs and their families could not provide the finance necessary to undertake developments required to fuel economic and industrial growth. Thus, the sale of company shares in order to raise the necessary capital was an innovation that has proved a cornerstone in the development of economies worldwide  [10]  . Listed companies in their present form originated from the earliest form of corporate entity, namely the sole trader . From the middle Ages, such traders were regaled by merchants guilds, which oversaw a diversity of traders  [11]  . Further, the internationalization of trade, with traders venturing overseas, led gradually to regulate companies arising form the mediaeval guild system. Therefore the members of these early companies could trade their own shares in the company, which led ultimately to the formation of joint stock companies. Therefore, the fist company to combine incorporation, overseas trade and join stock was the East India Company, which was granted a Royal Charter in 1600, for Merchants of London trading into East Indies. The early governance structures of this company were reminiscent of corporate governance structures and mechanisms in todays companies.  [12] The growth of Corporate Governance is, indeed, dependent with the economic development of industrial capitalism as different governance structures evolved with different corporate forms which are designed to pursue new economic opportunities or to resolve new economic problems  [13]  . Consequently the evolutionary expansion of the markets in the nineteenth century along-with technological advances increased the scale and complexity of the business organizations. As a result, the organizations grew in size and shareholders appointed directors or professional managers to succeed and make the business grow, as result, greater productivity, lower cost and higher profits. Consequently, directors or managers controlled the business irrespective of the ownership of the shareholders. Hence, in making decision and running affairs of the organization, the career managers preferred polices that favored the long-term stability and growth of their enterprises rather than those that maximized current profits. 2.2.2 Corporate Ownership Structure Corporate ownership structure has been considered as having the strongest influence on systems of CG although, according to Solomon, many others factors affects CG including legal systems, cultural and religious traditions, political stability and economic events. As all business enterprises need funding in order to grow, and it is the ways in which organizations are financed which determine their ownership structure. 2.2.3 Separation between Ownership and Control The early years of the 20th century saw another significant development when Ownership and Management of the big business organization was separated as result of taking over or replacement of multi-unit-business organizations over the traditional organizations. Shareholders were becoming more numerous and geographically diverse. Their links with the management of their companies were becoming more remote. Therefore using data from companies in the United States, Berle and Means offered the then more influential analysis of the development of corporate governance in the twentieth century  [14]  . They contend that growing concentration of economic power and an increased dispersion of the stock ownership make the corporation in which the separation of ownership and control had taken place central to economic activity in the US. In the preface to the 1932 edition of the work, Berle wrote: The translation of perhaps two-thirds of the industrial wealth from individual ownership t o ownership by large and the divorce of ownership from control and consequent on that process almost necessarily involves a new form of economic organization of society that vitally changes the lives of the property owners, the loves of workers and the methods of property tenure  [15]  . Berle and Means continued in their insistence of the revolutionary impact of the modern organizations upon economics, but through their work was instrumental in the practical policy achievement of Roosevelts New Deal in 1933-1940  [16]  . Whilst Berle and Means go beyond traditional legal and economic theory, to offer a new concept of the modern organizations that might have served as a foundation for a new theory of Corporate Governance. Therefore, among these new economics theory of the firm, agency theory became the dominant force in the theoretical understanding of corporate governance in the last decades of the twentieth century.  [17] 2.2.4 Nexus of contracts theory As Jensen and Mckling in their chapter 4 argued that agency theory mainly rests upon this contractual view of the firm  [18]  . Fama further argued that the firm is just the set of contracts covering the way receipts form outputs are shared among inputs. Therefore in this nexus of contracts perspective, ownership of the firm is an irrelevant concept.  [19]  Similarly some neo-classic economic theorists argued that the organization is not a real thing  [20]  therefore assert that corporations are nothing more than a collection of contracts between different parties primarily shareholders, directors, employees, suppliers, and customers. Proponents of this theory contend that all disputes about the obligations of a particular corporation should be settled by resort to the methods used to interpret contracts, and that courts should not imply the existence of fiduciary duties on behalf of corporate officers and directors.  [21] They further say that the only real actor s are the shareholders, employees, suppliers and so on who cooperate in the organization productive process. The business corporation or the firm is made up of the contracts with these groups. The company or corporation or firm is just an imaginary counterparty to the contracts with each of these groups. The aim of company law and corporate governance is just to minimize the cost of these contracts. Company law and corporate governance are just a type of contract. The question is whether the relationship with the shareholders, employees, suppliers or other contributors to the firms production should be governed by a standard contract or whether it should be regulated through corporate governance mechanisms. Getting the choice right will reduce the firms contracting costs and so make it more profitable. Economic and financial theory further suggests that it is usually appropriate for corporate governance to be used exclusively to govern the relationship with shareholders. The inte rests of the other groups (employees, suppliers etc) can be fully (and more cheaply) be dealt with through express contracts (and possibly by areas of law other than company law). Corporate governance would then concentrate on meeting the needs of shareholders. In particular, it will concentrate on overcoming the agency problem. 2.2.5 Agency Theory of Corporate Governance Separation between ownership and control indeed brought managerial revolution as result of which agency theory emerged from the seminal papers of Alchian and Demsetz  [22]  in 1972 and then later on Jensen and Meckling in 1976  [23]  . Alchina and Demsetz explained the organization as nexus of contracts among individual factors of production  [24]  . Indeed, an organization is a legal fiction which serves as a nexus of contracting relationships  [25]  but I agree with Alchain and Demsetz who argued that these organizational contracting encompasses not only businesses but entire framework of existence.  [26]  On the other hand Coase  [27]  characterized organization as an authority and further argued that it is not about behaviors or objectives of the firm it is like the behaviors of the market and the outcome of a complex equilibrium process of conflicting objectives of individuals  [28]  . Similarly, Agency theory argued that economics was able to analy sis the workings of the organization by explaining it as a constantly re-negotiated contract, contrived by an aggregation of individual each with the aim of maximizing their own utility  [29]  Shareholders investment is sunk This theory is based on the following observations: Directors are expected to act as agents for owners (shareholders); If they can, have incentives to cheat shareholders The separation of ownership and control common in UK listed companies makes it possible for directors to promote their own interests rather than the interests of shareholders. They need to give assurances to shareholders in advance The more reliable the assurances, the cheaper and easier it will be to finance the company Company law / corporate governance can provide these assurances Many aspects of UK corporate governance can be seen as being, at least in large measure, a response to the agency problem. Some theorists, however now argue that basing corporate governan ce and management exclusively on agency theory is positively harmful  [30]  . 2.2.6 Agency Relationship From this we can infer that there exists and agency relationship between shareholders (principal) and managers (agents)  [31]  . For instance, contract for performance of services on behalf of the principal Involving delegation of decision-making authority in pursuant of which agent should be bound by principals best interest. Therefore agency theory suggests that shareholders are the principal in whose interest the corporation should be run even though they rely on others for the actual running of the organization  [32]  . 2.2.7 Agency Problem Jensen and Mekcling suggest the essence of the agency problem is the separation of management and finance. For instance, mangers raise funds from investors to put them to productive use or to cash out their holdings in the organization. Whereas, investors need the mangers to generate returns on their funds. Furthermore, divergence of interest is also inevitable as agents interest primarily self-serving and opportunistic while Shareholder interest Self-serving and profit motive. As a result aggravated by asymmetry of information and uncertainty about the agent the day-to-day business. Additionally, moral hazard is bound to occur as agent has an incentive to act inappropriately from the view of the principal because the latter cannot costlessly monitor. Similarly, agent has incentives to consume private perquisites rather than invest in present positive value of the firm as a result shirking of responsibilities lack of effort and earnings retention. Therefore the growth of the or ganization and its prestige effects badly. Further, agents/managers favor short-term strategy and decision as an employee and pursue high accounting projects instead of long term projects, such as RD expenditure near CEOs retirement. More importantly, managers and shareholders attitudes to risk is also different, for instance managers are more risk thus try to minimize risky investment decisions. But on the other hand Fama and Jensen contends that separation of decision making and risk bearing functions survives in these organizations in part but an effective common approach to controlling the agency problems caused by separation of decision-making and risk bearing functions.  [33]  Because as a residual claimants shareholders bear the risk of the organization, making profit or loss and also have better interest in the allocation of corporate resources to make the largest residual possible. 2.2.8 Agency Cost problem monitoring costs Monitoring cost is the cost paid by the principal to measure, observe and control an agent. Such as cost of audit, of writing remuneration contracts and most importantly cost of firing. As if manager is fired it is shareholder who hast to suffer a lot according to path dependant theory. Furthermore, in case of breach of agency contract the cost of the of fully enforced agency contracts would be too high while the full contracting regarding managerial action is also not possible. 2.2.9 Solution; Implication for Corporate Governance Culpan and Trussle suggest that Corporate Governance is a set of mechanisms to resolve agency problems For instance finding the best monitor writing better contracts providing incentive mechanisms to align interests, risk-sharing devices to reduce monitoring costs as a result reduction in asymmetry of information  [34]  Furthermore, for agency theorist such as Jensen argued the effect markets are the solution  [35]  . Their main focus of the corporate governance is the elaboration and facilitation of market mechanisms that can mitigate agency problem, for instance, market for corporate,, management labor executive compensation like stoke option and corporate information  [36]  . 2.2.10 Tackling the agency problem Thus, company law in the form of directors duties, especially the duty of good faith and reporting and auditing requirements. Corporate governance, for instance the appointment of non-executive directors and fostering participation by institutional shareholders and market-based mechanisms such as the market for corporate control and the inclusion of performance-related elements in directors pay packages are all inspired by the need to create a system of sanctions and incentives that align directors interests with those of shareholders. Hence, the problem can be tackled in this way. 2.2.11 Critique of agency theory O Sullivan and Ghoshal and Moran criticize the agency theory on the following points: Reductionist understanding of human behaviour Reductionist understanding of the nature of a business enterprise Consequence is use of high-powered incentives that harm the business  [37] 2.3 Different Models of Corporate Governance its Debate. 2.3.1 Shareholder exclusive Protection Model of Corporate Governance (Anglo-American Model) Shareholder value is the concept that company law and corporate governance is to be seen as involving (in the last analysis) exclusively the interests of shareholders. According to this theory shareholders are the principal (agency theory) of the managers or directors therefore argue shareholders as the object of CG as shareholder input as capital providers therefore organization must to be run in their interest. Furthermore the main objective of CG should be to protect shareholders interest and primarily emphasis on directors/managers discipline. Moreover, shareholders as the best placed monitor and similarly hopes and expects for shareholder activism. Hence, organizations main founder are its shareholder who provide finance and capital to run the affairs of an organization  [38]  . In essence, this view suggests that the shareholders should be the exclusive beneficiaries of the governance protection. Directors who serve for the shareholders for their interests are regarded as the agent of shareholders  [39] Williamson also suggests that it is only shareholders who need corporate governance as the contractual mechanism to protect their investment therefore ccorporate governance (and company law) exist to protect the interests of shareholder  [40]  . This view suggests that there is no such thing as the firm: nexus of contracts. Hence the purpose of corporate governance is to reduce the costs associated with being and the shareholder and the separation of ownership and control is the main source of these costs. In this respect the purpose of corporate law is to anticipate what shareholders would have asked for in private bargaining. Therefore the only purpose of the firm is to make a profit as there is no mandatory terms in company law therefore no place for stakeholders in company law / corporate governance because in essence corporate governance (and company law) exist to protect the interests of shareholders However in the UK, the duty of g ood faith is understood to be a duty to run the company in the medium and long-run interests of shareholders. It can be contrasted with stakeholder theory which argues that other stakeholders (employees, suppliers, the community, the environment etc) are just as interested in the companys success and just as entitled to be looked after by its governance mechanisms. In the run-up to the Companies Act 2006, the Steering Group that advised the Government rejected a move to stakeholder theory. Instead, they adopted a pluralist or enlightened shareholder value approach. That is, the duty of good faith is still understood in shareholder value terms. Directors are reminded, however, that directors need to look after stakeholders responsibly if they are to promote shareholder value in a sustainable way. 2.3.2 The Stakeholder Protection Model of Corporate Governance Model (European Model) The broad view encompasses the stakeholder theory are argues that the organization exists in a network of relationships therefore argues that there are many inputs to the business which are also equally important. Additionally this view suggests that the purpose of business is more than shareholder profit and emphasized that the CG is a mechanism to balance all interests and thus eensure healthy business and a healthy contribution to society. Stakeholder theory was not adopted by the UK although the new Companies Act as well as the Combined Code acknowledge that directors have to cultivate good relationships with relevant stakeholders. One of the reasons for the rejection of an outright move to stakeholder theory is that it would make the agency problems worse. Directors would be able to use their powers to further their own interests but hide behind stakeholder theory (arguing that although they are not acting in the best interests of shareholders they are promoting the good of other stakeholders), Some would reply that directors have been able to use agency theory and shareholder value to promote their own interests (especially in the area of executive pay). 2.3.3 State Oriented Model of Corporate Governance The main trait of this corporate governance system model is a important role of a small number of founding families and the persistent character of the state on the other. The founding families and their allies usually exercise control over an extensive network of listed and non-listed companies. They are often shielded from risk by directly holding only a limited number of shares. Most of the rest is held by other corporations in the group or other friendly agents. Often, a minority is floated on the local exchange. The families that control the Korean chaebols own an average of less than 15% in group companies, the rest of the controlling blocks being held by other affiliates in a complex web of cross shareholdings. A common characteristic of such systems is that the concept of limited liability, i.e. the separation between the shareholders and the corporation (which has its own decision-making mechanism and assets/liabilities), is weak. In Greece, it was standard practice for the banks to ask for guarantees by the individual family shareholders for the granting of loans. In Korea, one of the most important hidden liabilities within chaebols was the cross-guarantees for bank loans between chaebol affiliates. All decisions related to the strategy of different affiliates within the group, including the ones that are publicly quoted, are taken by a small group of family-related individuals in an informal way i.e. outside the governing instances of the corporations (board and general meetings). Sweden is an example of a traditionally family-dominated ownership system USA 2.3.4 Anglo-American Modal Vs. European Modal 1. Management dominated Controlling shareholder dominated 2. Shareholder focused Stakeholder focused 3. Wide public share ownership less wide public share ownership 4. Strong shareholder rights less strong shareholder rights 5. Unitary board structure Two-level board structure 6. Single powerful leader consensus or divided leadership 7. Shareholder litigation culture Less strong litigation  [41] Chapter 3: Corporate Governance is todays issue; Its Debate and Implication. Lipton and Rosenblum argued that Corporate Governance is a means, not an end. Before we can speak intelligently about corporate governance, we must define its goals.  [42]  Drawing the control separate form the ownership is inevitable for the 21th centurys organizations to survive or to foster. Although there arises potential opportunities for the managers to utilized the owner assets to chase their own benefits and it is where the agency cost or agency problem occurred. Therefore, to discipline the directors or managers activities and to reduce the agency cost ensuring managers accountability to the shareholders and the protection form hostile takeover are crucial functions for the CG. Lipton and Rosenblum hold it as Managerial discipline Model  [43]  although they disagree with this purpose of CG but rather argue that the ultimate goal of corporate governance is the creation of a healthy economy through the development of business operations that operate for the long t erm and compete successfully in the world economy. They further suggest that corporate governance is a means of ordering the relationships and interests of the corporations constituents: stock- holders, management, employees, customers, suppliers, other stakeholders and the public. However, I agree with the Lipton and Rosenblum to the effect that what is needed is system that will lead managers and stockholders to work cooperatively towards the corporations long- term business success.  [44] CG debate is a reaction of the corporate scandals so as to search a good corporate governance system as investor presumes and relates profit is imperative if the good CG is in place. Additionally, it is a strong perception of correlation between good corporate governance and overall economic success. Stephen Griffin says that these debates, discussion and government intervention into issues of corporate governance are the natural consequence of the economic and social impact which organizat ions affect in the generation and maintenance of personal and national wealth and prosperity.  [45]  Furthermore, this interference is driven by both an economic and political desire to rid the corporate infrastructure of systems and practices which may give rise to potentials for like or future failures and scandals. More importantly, in seeking to clear up a corporate mess a governments objective will be to calm and reassure investors, corporate players and markets, thereby protecting economics stability and the general public interest. 3.1 Mutually Agreed Principals of CG Honesty, trust and integrity, openness, performance orientation, responsibility and accountability, mutual respect, and commitment to the organization are the general key principals of the CG. However commonly accepted principle CG are as under Respect the Rights of the shareholder and coordination with respect to exercise of those rights and equitable treatment of shareholders Recognition of the Interests of other stakeholders Fulfillment of the responsibilities of the board: Integrity and ethical behavior: Disclosure and transparency  [46]  : 3.2 Issues involving corporate governance principles include: internal controls and internal auditors the independence of the entitys external auditors and the quality of their audits oversight and management of risk oversight of the preparation of the entitys financial statements