Purpose – The purpose of this paper is to discuss the dilemma that exists between the aims of public sector reforms and the ways organisations adjust to the management control reforms. Design/methodology/approach – To study the research purpose, empirical data were collected from Norwegian...

Purpose – The purpose of this paper is to provide insights into the process of the accounting system change as a part of a larger reform initiative taking place in Norway. The research context is the national network of hospital enterprises. Design/methodology/approach – The paper uses an...

Purpose – This paper seeks to explore the legitimacy of budgets as management control processes in hospitals after comprehensive reforms were implemented in the Norwegian hospital sector in 2002. Design/methodology/approach – The paper employs qualitative interviews with top level clinical...