抄録
The purpose of this paper is to understand roles of middle including chief doctor and chief nurse in management control such as budgetary control and understanding management philosophy. Existing literature shows the core of professional organization is frontline professional and middle have little power in controlling them. However, recent study shows that middle have a key role as a node facilitating between top and front-line professionals in management control system (MCS). This paper investigates how middle plays their role adopting the single case study, mainly interviews, allows concrete facts to be examined. The findings illustrates middle has a role that bridges top and front-line staff using management control system to improve their performance which includes management philosophy understanding and strong management philosophy influence over organization members’ minds. Contrary to Mintsberg’s and Abernethy’s arguments, middle has importance role of bridging top and front-line staff with the focus on belief control in organization.
