MANAGEMENT ACCOUNTING PRACTICES IN THE COVID ERA: EVIDENCE FROM HEALTHCARE SERVICES IN QATAR
AuthorALSEARI, ALHANOOF MOHAMMED
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This study explores the role of management accounting practices (MAPs) and critical success factors (CSFs) in confronting COVID-19 crisis in the healthcare services in Qatar during the period of March 2020 - May 2021. The study draws on actor-network theory (ANT) and the notion of strategizing as a theoretical lens. The study utilizes a qualitative approach by triangulating semi-structured interviews and analysis of published documents, such as COVID-19 Qatar national action response plan and observations. Consequently, the thesis focuses on three main business processes (BPs) in healthcare services. Furthermore, it explores the interplay between BPs, MAPs and CSFs during COVID-19 crisis. The results indicate the mobilization of MAPs enabled addressing the imposed challenges of COVID-19 crisis in the studied BPs. Thus, MAPs enabled the provision of useful information, which empowered decision-makers to take strategic actions to confront COVID-19 crisis. There were five CSFs revealed in the context of healthcare services in Qatar. These were good leadership, government support and the collaborative partnership with governmental and non-governmental entities, staff resilience & commitment, digitization and technology, and hospital emergency preparedness. The findings provide useful insights to practitioners and policymakers on the effective role of MAPs in addressing BPs issues. Moreover, it concludes that the success of tackling a crisis is a result of collective efforts from multiple actors who articulate and align interests and goals toward the response of the crisis.