Management accounting change in public health care

Management accounting change in public health care

Abstract The aim of this dissertation is to analyse the process of change in management accounting in public-sector health care. The change is examined through the implementation of a nationally homogeneous Diagnosis Related Grouping (DRG) system. The DRG system is used to classify health-care diag...

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Bibliographic Details
Main Author: Kantola, H. (Hannele)
Other Authors: Järvinen, J. (Janne)
Format: Doctoral Thesis
Language:English
Published: Oulun yliopisto 2014
Subjects:
DRG
actor network theory (ANT)
cost accounting
management accounting change
national harmonization
new institutional theory (NIS)
public health care
johdon laskentatoimen muutos
julkinen terveydenhoito
kansallinen yhtenäistäminen
kustannuslaskenta
toimijaverkostoteoria (ANT)
uusi institutionaalinen teoria (NIS)
Online Access:http://urn.fi/urn:isbn:9789526204680
http://nbn-resolving.de/urn:isbn:9789526204680

Internet

http://urn.fi/urn:isbn:9789526204680
http://nbn-resolving.de/urn:isbn:9789526204680

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