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Do management accounting systems influence organizational change or vice-versa? Evidence from a case of constructive research in the Healthcare Sector
Cinquini, Lino; Campanale, Cristina; Tenucci, Andrea - Laboratorio Management e Sanità (MeS), Scuola … - 2010
The paper aims to analyze the process of change of management accounting system (MAS) as a consequence of changes in the complexity of organizational structure in healthcare. It analyzes the process of change of MAS according with the theoretical frameworks of Habermas (1987) and Laughlin...
Persistent link: https://www.econbiz.de/10008918537
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Il costo dell’intervento chirurgico in laparoscopia con l’Activity Based Costing
Cinquini, Lino; Campanale, Cristina - Laboratorio Management e Sanità (MeS), Scuola … - 2010
The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a...
Persistent link: https://www.econbiz.de/10008918538