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 studies have shown that the extent to which accounting information … specialists at a medium-sized Danish municipality are interviewed, it is shown that accounting information can link cost …

provider units using mathematical formulas. Performance based allocation models are characterized by involving incentives for … areas of disability and psychiatry. Next, we look at the motivational characteristics of performance budgets and discuss … when they imply incentives for effect. Finally, we outline the basics of performance budgeting. Based on experiences from …