Add to ORKGThis paper adopts a detailed case study approach to examine empirically the development and usage of cost information in a particular hospital in England at specific point of time. It aims to provide a background for further understanding about control processes in healthcare organisations and its impact on professionals. Findings indicate that both clinicians and financial managers (FMs) disregard the use of accounting information as control device. This attitude impacts on the daily practices of this hospital in contradictory ways
This paper presents some aspects of the introduction of more accountable management control in the S...
This thesis is historical in nature. It adopts a methodology that has recently taken the study of ac...
The aim of this paper is to analyze the features that a cost accounting system must have in order to...
Purpose The purpose of this paper is to trace the changes in accounting practice in UK hospitals, fo...
This paper investigates the link between budgets, accounting information and the decisionmaking proc...
This paper reports on a case study of the utilisation and users of cost information in a state-owned...
This paper explores the development and diffusion of accounting techniques in UK hospitals and finds...
This historical reflection traces the changes in accounting practice in UK hospitals, focussing on c...
In Great Britain and Brazil healthcare is free at the point of delivery and based study only on citi...
Abstract: The hospital sector has undergone significant management reforms over the last decades. Th...
This paper aims to examine empirically the development and usage of cost information in the UK Natio...
This paper reports the results of a cross-sectional research study of management accounting and cont...
It is a fact that there now exists a sound framework of accounting theory to ascertain the working r...
Journal of Economic Literature (JEL) Classification System: 1119 — Heaith; M4 1 - AccountingThe aim ...
The central place hospitals occupy in health systems transforms them into prime target of healthcare...
This paper presents some aspects of the introduction of more accountable management control in the S...
This thesis is historical in nature. It adopts a methodology that has recently taken the study of ac...
The aim of this paper is to analyze the features that a cost accounting system must have in order to...
Purpose The purpose of this paper is to trace the changes in accounting practice in UK hospitals, fo...
This paper investigates the link between budgets, accounting information and the decisionmaking proc...
This paper reports on a case study of the utilisation and users of cost information in a state-owned...
This paper explores the development and diffusion of accounting techniques in UK hospitals and finds...
This historical reflection traces the changes in accounting practice in UK hospitals, focussing on c...
In Great Britain and Brazil healthcare is free at the point of delivery and based study only on citi...
Abstract: The hospital sector has undergone significant management reforms over the last decades. Th...
This paper aims to examine empirically the development and usage of cost information in the UK Natio...
This paper reports the results of a cross-sectional research study of management accounting and cont...
It is a fact that there now exists a sound framework of accounting theory to ascertain the working r...
Journal of Economic Literature (JEL) Classification System: 1119 — Heaith; M4 1 - AccountingThe aim ...
The central place hospitals occupy in health systems transforms them into prime target of healthcare...
This paper presents some aspects of the introduction of more accountable management control in the S...
This thesis is historical in nature. It adopts a methodology that has recently taken the study of ac...
The aim of this paper is to analyze the features that a cost accounting system must have in order to...