Purpose The purpose of this paper is to synthesize insights from previous accounting,
performance measurement (PM) and accountability research into the rapidly emerging field …

Purpose This paper aims to map the research on management accounting (MA), clarifying
its current role and identifying gaps and opportunities for future research …

Purpose This study aims to investigate the hybridization practices that medical managers
engage with to promote accounting and performance measurement in the hybrid setting of …

Purpose This article analyzes the cognitive microfoundations, conflicting institutional logics
and professional hybridization in a case characterized by conflict. Design/methodology …

Based on new public management, information processing theory and contingency theory,
this study investigates the impact of the COVID‐19 pandemic on budgeting in public …

Strategic planning (SP) is a widely-used practice within public sector organizations.
However, SP does not only take place in strategy workshops and senior management …

This study aims to identify and classify the costing methods used in hospitals in recent
decades and to analyze the research carried out in this area, to identify and characterize the …

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 …

We use time-driven activity-based costing (TDABC) to estimate the cost of radiation
treatments at the national level. Although TDABC has mostly been applied at the hospital …

Purpose For many years, universities have been confronted with the rise of a managerial
logic, in line with the new public management movement. They have been encouraged to …