This case study provides a thorough training and/or examination of students’ basic costing skills linked to pricing and touching some behavioural aspects of management accounting as well. The case study is divided into three specific areas and concerns of the organization enabling both...

Purpose: The purpose of this study is to explore the link between external business model communication and financial performance for ten cross-national acquisitions by Danish companies. Methodology: We tie stakeholder and shareholder theory to Magretta's (2002) model, which capture a holistic...

Purpose: Advancements in technology, changing customer demands or new market entrants are often seen as a necessary condition to trigger the creation of new Business Models, or disruptive change in existing ones. Yet, the sufficient condition is often determined by pricing and how customers are...

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...