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...

Objectives This paper explores the possibilities and limitations of obtaining and interpreting efficiency measurement on the level of the clinical department. We discuss the limitations of case-mix groupings such as the diagnosis related groups on this level.Methods Hospital costs are allocated...