In this paper, a theory of accounting, control and accounting-related areas is outlined.It is based on a number of previous research-oriented books published over several decades and the author´s specific own experiences from internal and external processes with organisations in...

Purpose – The hospital sector in Norway has been continuously reorganized since 2002 and the reforms have created organizations that are functionally/vertically controlled, whereas the production lines are coordinated on a process or a lateral basis. The purpose of this paper is to focus on...

This paper studies the effects of price regulation and parallel imports in the on-patent pharmaceutical market. In a theory model where the producer price is subject to bargaining between the brand-name producer and a distributor, we show that the effects of stricter price regulation crucially...