This paper presents an overview of the literature in management accounting and control
systems (MACS) in the hospital industry. A unique feature of the hospital industry in several …

Ongoing transformations of the political organization of Europe, where both the nation-state
and the European Union are challenged, make it possible to explore phenomena that are …

In recent decades, the operating mechanisms of states and societies have transformed from
traditional hierarchical relationships into a more horizontal structure. In this new setting …

Higher education institutions are joining many other social entities in shifting how
participants are evaluated; work is undergoing increasing analysis through metrics, big data …

Abstract Diagnosis Related Group (DRG) payment systems are a common means of paying
for hospital services. They reward greater activity and therefore potentially encourage more …

This paper depicts the progress of a hospital management quality pilot project through the
lens of institutional theory. Nine hospital departments were chosen to change their …

Background: Gaming is a potentially dysfunctional consequence of performance
measurement and management systems in the health sector and more generally. In 2009 …

The nonprofit organizational form is dominant in key service sectors such as healthcare,
education, and arts and culture, and healthcare is a major player in the nonprofit sector. For …

Background The objective is to examine hospital cost accounts to understand the foundation
upon which healthcare decisions are based. More specifically, the aim is to add insights to …

Management at a distance is increasingly employed to organize hospital resources, of which
professionally skilled staff is the key component. Mergers often imply distant management …