Purpose – The national tariff system for clinical processes and procedures aims to put a discrete unit cost on clinical activity. Calculating such costs can be subject to a great deal of local variation and interpretation. Given the rising costs of diabetes the purpose of this paper is to ask...

This paper explores the development of management accounting in small firms through a social construction perspective. Taking Dirsmith's (1998) lead we examine the evolution of control and decision-making processes within four growth-orientated service sector businesses. Key to the perspective...