Management at a distance is increasingly employed to organize hospital resources, of which professionally skilled staffs are the key components. Mergers often imply distant management. The study examines the internal management aspects for two hospitals in two consecutive mergers, five years...

The aim of this paper is to gain more insight into the link between management accounting reforms and organizational learning and change in the hospital sector. In particular, the focus is put on the processes of defining and interpreting accounting information in this complex setting of public...

Purpose – The purpose of this paper is to investigate how the budget, when split into a network of projects, can act as a management tool to balance control with creativity. Design/methodology/approach – A case study is used to discuss the budget in a large Norwegian festival. Simons’...