In this paper, we examine neglected dimensions of decoupling, i.e. its power and political aspects. We draw on an empirical study of the reaction of two hospital subunits and an external agency (the Regional Health Agency) to a policy implementation, to contribute to the recent renewed interest...

Enduring unethical behavior in trading has generated much research interest, and scholars disagree on the reasons for this situation. According to MacIntyre (2015), this has to do with the personal traits of traders, whereas Rocchi and Thunder (2019) argue this is due to permissive work...

Purpose In his 2022 paper, in the Journal of Public Budgeting, Accounting and Financial Management , Sven Modell reviews and reflects on the public sector's institutional research dealing with performance measurement and management (PMM) over the past decade. Modell suggests potential extensions...

Purpose: The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein. Design/methodology/approach: This paper analyses profit calculation in a public...

Purpose: The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal). Design/methodology/approach: Costing practices in seven countries were analysed via...