Nell’ambito del percorso di cambiamento intrapreso dal sistema sanitario della regione Toscana con l’introduzione di un livello di concertazione sovraziendale, il presente articolo intende combinare riflessioni teoriche e valenze empiriche al fine di interpretare il ruolo dei sistemi di programmazione e controllo nel complesso processo di costituzione di una “cultura d’area vasta”. In particolare, l’attenzione viene focalizzata sul tema della concertazione di area vasta e sulla manifestazione di una “dimensione sovraziendale” della programmazione e del controllo di gestione. Nel perseguire tale scopo conoscitivo, viene richiamata la natura del controllo come insieme di pratiche costruite ed istituzionalizzate socialmente, in grado di favorire la produzione, la trasmissione e la memorizzazione del “sapere esperto
Within the process of change which is characterising Tuscany’s Health Care Sector, where a superordinate level of inter-trust cooperation has been introduced, the present study combines theoretical interpretations with analysis from the field to explore the role of management control systems within the complex process of setting up a “greater area’s culture”. In particular, the study examines the role of planning and control in managing collaboration among trusts of the greater area. In light of such objective, the contribution draws on the literature which portray these systems as set of socially constructed and institutionalised practices involved in the production and reproduction of “expert knowledge”.
Within the process of change which is characterising Tuscany’s Health Care Sector, where a superordinate level of inter-trust cooperation has been introduced, the present study combines theoretical interpretations with analysis from the field to explore the role of management control systems within the complex process of setting up a “greater area’s culture”. In particular, the study examines the role of planning and control in managing collaboration among trusts of the greater area. In light of such objective, the contribution draws on the literature which portray these systems as set of socially constructed and institutionalised practices involved in the production and reproduction of “expert knowledge”.
