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Keywords: Hospitals
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Journal Articles
Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments
Available to Purchase
Journal of Accounting & Organizational Change (2013) 9 (3): 336–369.
Published: 13 September 2013
...Maik Lachmann; Thorsten Knauer; Rouven Trapp Purpose The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration...
Journal Articles
Same reform – different practices?: How regional health enterprises adjust to management control reforms
Available to Purchase
Journal of Accounting & Organizational Change (2009) 5 (1): 35–61.
Published: 20 March 2009
... purpose, empirical data were collected from Norwegian Regional Hospital Enterprises. The aim was to describe how these institutions have chosen to implement formal and informal mechanisms of control for coordination and management of hospitals. Findings The results indicated a comprehensive map...
Journal Articles
Costing, funding and budgetary control in UK hospitals: A historical reflection
Available to Purchase
Journal of Accounting & Organizational Change (2008) 4 (3): 343–362.
Published: 19 September 2008
...Christine Ryan; Howard Mellett; Neil Robson Purpose The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context. Design/methodology/approach...
Journal Articles
Assessing English hospitals: contradiction and conflict
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Journal of Accounting & Organizational Change (2008) 4 (3): 222–242.
Published: 19 September 2008
...Christine Ryan; Howard Mellett; Dila Agrizzi Purpose This paper aims to examine the micro effects of performance measures introduced in England to control hospitals, following the changing context in the policy directing the delivery of healthcare introduced by the Labour Government...
