Sökning: "Justus Kokki"

Hittade 1 uppsats innehållade orden Justus Kokki.

  1. 1. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Justus Kokki; Like Ma; [2020]
    Nyckelord :Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

    Sammanfattning : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. LÄS MER