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| Author: | Hyvönen, T. Järvinen, J. |
| Title: | Contract-based budgeting in health care: a study of the institutional processes of accounting change |
| Journal: | European Accounting Review
2006 : VOL. 15:1, p. 3-36 |
| Index terms: | budgeting change health service management accounting public sector |
| Language: | eng |
| Abstract: | This article studies the institutional processes resulting from a change in the accounting system. The study examines the process of how budgetary bias prevails in municipal and hospital district budgets despite the introduction of contract-based budgeting. The data consists of budgetary documents and interviews. |
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