Several countries at the core of the Euro area have experienced coincident business cycles during the most recent decades, while the Danish economy seemed detached from these cycles during the 1980's and part of the 1990's. To a large degree, the decoupling of the Danish economy reflects...

English abstract: This article examines how managers in a municipal social service department use and interpret accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a more cost-conscious behavior, are introduced. Previous...

English abstract: Allocation models distribute resources from an overarching level of control to decentralized service provider units using mathematical formulas. Performance based allocation models are characterized by involving incentives for effect. This article discusses how the production...