Lachmann, Maik; Knauer, Thorsten; Trapp, Rouven - In: Journal of Accounting & Organizational Change 9 (2013) 3, pp. 336-369
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 of structural characteristics and perform a...