Browsing Working papers (SNF) by Author "Pettersen, Inger Johanne"
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From book-keeping to strategic tools : some aspects on the role of accounting in the Scandinavian health care sector
Pettersen, Inger Johanne (Working Paper, Working paper, 2001-07)This paper presents some aspects of the introduction of more accountable management control in the Scandinavian hospital sector. A contingency model is used to understand the complexity of public sector government. Contextual ... -
Implementing accountable management reforms in public sector : the difficult travel from intentions to effects
Pettersen, Inger Johanne (Working paper, Working paper, 2000-11)Over the last decade a number of management accounting practices and techniques have appeared to improve the quality and reliability of management accounting information in public sector. The aim of this paper is to gain ...