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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 …
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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...
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Whenever researchers contemplate constructing knowledge from practice and managers experience, they are faced with a number of questions which have not yet been satisfactorily answered in the literature. Although the gap between academia and practice has already been addressed by some scholars,...
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