Managerialism and Profession-Based Logic: The Use of Accounting Information in Changing Hospitals

Abstract: The hospital sector has undergone significant management reforms over the last decades. These reforms include more use of accounting information. This paper focuses on the kinds of logic that guide clinical managers ’ perception of their management control practices when including accounting information in decisions. A survey study was undertaken among clinical managers, and it was completed by interviews to go deeper into the management control processes in three large hospitals in the middle and northern parts of Norway. We found that there is a triangle of logic which may change and form different patterns, according to different contexts and variations in professional background