MANAGEMENT CONTROL PRACTICES AND CLINICIAN MANAGERS: THE CASE OF THE NORWEGIAN HEALTH SECTOR
分析了挪威卫生部门中不同管理控制实践与医疗部门领导之间的关系，探讨了临床管理者如何吸收会计知识，为理解如何影响临床管理者使用管理会计实践提供了见解。
This paper provides an analysis of the relationship between different management control practices and the leadership of medical departments in Norway. There has been ongoing debate about how the medical profession absorbs accounting knowledge: some argue that there has been hybridization, while others consider it as polarization. The explanation provided in this paper details the management control practices that health care enterprises use. We draw on two of the control perspectives in Simons's model of ladders of control: namely, diagnostic and interactive controls. The study thus provides insights into the problem of influencing clinician managers to use management accounting practices.