The introduction of new forms of competition and improved management into public health services in the UK and Sweden have stimulated changes in costing and performance measurement (PM). In particular, the implementation of purchaser provider models has made the use of accounting information for...

In what has become known as quot;The New Public Sectorquot;, in the 1990s many services in advanced economics such as those of the UK and Scandinavia have come under pressure to become more efficient and effective so as to reduce their demands on taxpayers while maintaining the volume and...

The debate on management reforms in the public health care sector has largely overlooked the role of human resource management (HRM) and its potential interaction with traditional management control (MC) mechanisms. This paper explores which factors associated with the integration between MC and...

Interventionist research is not unobtrusive since the researcher deliberately seeks to make an impact on the world in order to gain knowledge. In this chapter we examine the fundamental nature of interventionist research in management accounting, its philosophical anchoring, variations, and...

We argue that there currently is a global tendency for management accounting system designs and general ideas to converge. After offering examples of such homogenization, the drivers of this development are distinguished and analyzed. For this end a framework was developed including both...