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Tekijä: | Pettersen, I.J. |
Otsikko: | Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects |
Lehti: | European Accounting Review
2001 : VOL. 10:3, p. 561-581 |
Asiasana: | HOSPITALS IMPLEMENTATION MANAGEMENT ACCOUNTING ORGANIZATIONAL LEARNING PUBLIC SECTOR |
Kieli: | eng |
Tiivistelmä: | The aim of this paper is to gain more insight into the link between management accounting reforms and organizational learning and change in the hospital sector. In particular, the focus is put on the processes of defining and interpreting accounting information in this complex setting of public sector management. |
SCIMA