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| Author: | Modell, S. |
| Title: | Institutional and negotioated order perspectives on cost allocations: the case of the Swedish university sector |
| Journal: | European Accounting Review
2006 : VOL. 15:2, p. 219-251 |
| Index terms: | cost accounting cost allocation management accounting Sweden |
| Language: | eng |
| Abstract: | This article aims to add to management accounting literature on cost allocation with a combination of an institutional perspective and insights gleamed from the negotiated order literature. The Swedish university sector is used as an empirical illustration. |
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