The hospital sector has undergone significant management reforms over the last decades. These reforms include more use of accounting information. This paper focuses on the kinds of logic that guide clinical managers’ perception of their management control practices when including accounting...

Management at a distance is increasingly employed to organize hospital resources, of which professionally skilled staffs are the key components. Mergers often imply distant management. The study examines the internal management aspects for two hospitals in two consecutive mergers, five years...