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Management control ...
Management control of health - the Swedish example
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Almqvist, Roland (författare)
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Backlund, Andreas (författare)
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Sjöblom, Arne (författare)
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visa fler...
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- Rimmel, Gunnar, 1971 (författare)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Externredovisning och företagsanalys,Department of Business Administration, Financial Reporting & Analysis Group
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visa färre...
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(creator_code:org_t)
- Stockholm : Thomson Fakta AB, 2007
- 2007
- Engelska.
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 291-318
- Relaterad länk:
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https://gup.ub.gu.se...
Abstract
Ämnesord
Stäng
- Management control practices have spread to areas other than formerly occupied by traditional management accounting techniques. In this chapter, results from a number of development projects regarding management control of health are presented. The purpose of the chapter is to assess the proposed health statement models in Sweden as leading or lagging management control systems: (1) How are health statements used in the organizations? (2) Could health statements be an effective device to develop management control practices with the aim of improving health? The research has been performed through longitudinal studies including in-depth interviews and observations made over a three-year period. The empirical findings are analyzed using a two-dimensional matrix comprising diagnostic reporting routines and interactive management control functions. Tentative conclusions indicate that the proposed health statement models are mainly based on diagnostic control with a focus on lagging indicators, but there are examples of the successful integration of health statement models with management control models when certain criteria of change are fulfilled.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
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