haku: @indexterm BUDGETARY CONTROL / yhteensä: 121
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| Tekijä: | Preston, A. Cooper, D. Coombs, R. |
| Otsikko: | Fabricating Budgets: A Study of the Production of Management Budgeting in the National Health Service |
| Lehti: | Accounting, Organizations and Society
1992 : AUG, VOL. 17, p.561-593 |
| Asiasana: | HOSPITAL MANAGEMENT ACCOUNTING SYSTEMS BUDGETARY CONTROL |
| Kieli: | eng |
| Tiivistelmä: | It is examined how a form of responsibility accounting system emerges in an organizational context. The processes by which a management budgeting initiative in the U.K. hospital system takes hold are analysed. The research shows that management budgeting is fabricated. Emerging accounting systems are changing constructions. It is explored how accounting and budgeting systems bring logic into hospital management. |
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