Johanne Pettersen, Inger; Nyland, Kari - In: Journal of Accounting & Organizational Change 7 (2011) 3, pp. 237-258
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...