During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic...

In most developed countries, the economic pressure on hospitals to improve their efficiency has increased considerably over the past 30 years. Simple cost reimbursement for hospital care has almost universally been superseded by much more high-powered economic incentive-based systems. These...