This study reviews three hundred seventeen accounting studies in health care from the past forty years. In addition to a traditional description of the theory and methods applied, this review focuses on the countries that have been studied, the stakeholder perspectives that have been represented...

In 2014, the State of Maryland in the U.S. implemented a substantial change to their hospital payment approach in the form of ‘Global Budgets'. This strategy for financing garnered significant attention because acute care hospitals in the state transitioned from a fee-for-service hospital...

This paper provides evidence of how a transition to IFRS affects key financial ratios and the pertinent financial statement items. Building on Lantto and Sahlström's (2009) evidence from creditor-oriented code law regimes, we examine the impact of IFRS transition on listed companies in the...

Complex constructs in management accounting are often hard to replicate if they rely on surveys or manual content analyses. Such constructs include, for example, the balanced scorecard (Kaplan & Norton, 1992), customer accounting (Roslender & Hart, 2010), corporate sustainability (Joshi & Li,...

This case study deals with a bank that intends to improve its client profitability using Activity-based Costing. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis...