Management accounting knowledge, limited managerial discretion and the use of management accounting : evidence from Japanese public hospitals
Year of publication: |
2022
|
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Authors: | Shirinashihama, Yoshitaka |
Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 30.2022, 3, p. 338-351
|
Subject: | Management accounting knowledge | Management accounting systems | Managerial discretion | Public hospitals | Upper echelon theory | Rechnungswesen | Accounting | Krankenhaus | Hospital | Japan | Führungskräfte | Managers | Controlling | Management control |
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