... 1996 Contingency theory Dentists Formalization Management accounting Management control Service industries There are good reasons for claiming that research in management accounting in service organizations is only in its infancy. Notably, Grönroos (1994) does not include...

...Hakan Kullven; Jan Mattsson Argues that traditional models of management control are in many respects inadequate for service operations. As the result of a case study on a company engaged in mobile telephony, a new management control model was developed based on the service management perspective...