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Referenties Abdel-Kader, M. & Luther, R., ´The impact of firm characteristics on management accounting practices: A UKbased empirical analysis´, The British Accounting Review, 2008, Vol. 40, p. 2. Abernethy, M.A. & Stoelwinder, J.U., ´The role of professional control in the management of complex organizations´, Accounting Organizations and Society, 1995, Vol.20, No 1, p.1-17. Anthony, R.N., ´Planning and control systems: a framework for analysis´, Harvard Business School Press, Boston, 1965 Atkinson, A., e.a., ´New directions in management accounting research´, Journal of Management Accounting Research, 1997, Vol. 9, p. 79. Chapman, C.S., ´Reflections on a contingent view of accounting´, Accounting, Organization and Society, 1997, Vol. 22, p. 189. Chenhall, R., ´Management control systems design within its organizational context: findings from contingency-based research and directions for the future´, Accounting, Organizations & Society, 2003. Vol.28, p.127. Chenhall, R. & Langfield-Smith, K., ´The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach´, Accounting Organizations and Society, 1998, Vol. 23, p. 243. Chenhall, R. & Mia, L., ´The usefulness of Management Accounting Systems, functional differentiation and managerial effectiveness´, Accounting, Organizations & Society, 1994, Vol.19, p.13. Chenhall, R. & Morris, D., The impact of structure, environment and interdependence on the perceived usefulness of Management Accounting Systems´, Accounting Review, 1986, Vol.61, p.16. Choe, J., ´The effects of user participation on the design of accounting information systems´, Information & Management, 1998, Vol.34, p.185. Chong, V. & Chong, K., ´Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems´, Accounting and Business Research, 1997, Vol. 27, p. 268. Commissie Dekker, 1987, Bereidheid tot Verandering. Den Haag, Staatsuitgeverij Crom, B., ´De invloed van externe budgetparameters op de interne budgettering van academische ziekenhuizen´, Labyrint Publication, 2005. Den Draak, M., ´Met een keizersnede in het ziekenhuis´, Demos, 2005, jaargang 21, nummer 7 Dent, J.F., ´Strategy, organization and control: some possibilities for accounting research´, Accounting, Organizations and Society, 1990, Vol. 15, p. 3. Dijk, van, M., ´Accounting Systemen en hun context´, 1997. Eisenhardt, K.M., ´Agency theory: An assessment and review´, Academy of Management Review, 1989, Vol.24, p.57. Emans, B., ´Interviewen: Theorie, techniek en training´, Stenfert Kroese Groningen, 2002, 4 e druk. 45
46 Enden, van der, C., ´Budgettering in managementperspectief´, Samson Uitgeverij, 1989. Gerdin, J. & Greve, J., ´Forms of contingency fit in management accounting research: a critical review´, Accounting, Organization and Society, 2004, Vol. 29, p.303. Gordon, L. & Miller, D., ´A contingency framework for the design of accounting information systems´, Accounting, Organization and Society, 1976, Vol.1, p.59. Grinten. T.E.D. van der, ‘Tien jaar hervormingsbeleid. Pendelen tussen overheid, markt en middenveld.’ In: E. Elsinga en Y.W. van Kemenade. Van revolutie naar evolutie. Tien jaar stelselwijziging in de Nederlandse gezondheidszorg, 1997, p.162, Utrecht: De Tijdstroom Grit, K. & Dolfsma, W., ´ The dynamics of the Dutch health care system- a discourse analysis´, Review of Social Economy, 2002, Vol. 3, p. 377. Groot, C. & van Helden, J., ´Financieel management van non-profit organisaties´, Stenfert Kroese Groningen, 2003, 4 e druk. Gupta, A. & Govindarajan, V., ´Business Unit Strategy, managerial characteristics and business unit effectiveness at strategy implementation´, Academy of Management Journal, 1984, Vol. 27, p. 25. Haldma, T. & Lääts, K., ´Contingencies influencing the management accounting practices of Estonian manufacturing companies´, Management Accounting Research, 2002, Vol. 13, p. 379. Harrison, G.L., McKinnon, J., Panchapakesan, S, Leung, M., ´The influence of culture on organizational design and planning and control in Australia and the United States compared with Singapore and Hong Kong´, Journal of International Financial Management and Accounting, 1994, Vol. 5, p. 242. Heidmann, M., Schäffer, U., Strahringer, S., ´Exploring the role of Management Accounting Systems in strategic sense making”, 2008. Herath, S.K., ´A framework for management control research´, Journal of Management Development, 2006, Vol.26, p.895. Hilst, C.S., van der & Vergert, E.M., ten, ´Omgevingsanalyse Verloskundige Stadspraktijk´, Werkgroep Strategisch onderzoek in de zorg, 2007. Hopper, T. & Powell, A., ´Making sense of research into the organizational and social aspects of management accounting: a review of it’s underlying assumptions´, Journal of Management Studies, 1985, Vol. 22, p. 429. Hoque, Z. & Mia, L., ´Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study´, British Accounting Review, 2001, Vol. 33, p. 23. Klatzky, S.R., ´Automation, size and the locus of decision making: The cascade effect´, Journal of Business, 1970, Vol.43, p. 141. Langfield-Smith, K., ´Management Control Systems and Strategy: a critical review´, Accounting, Organizations and Society, 1997, Vol. 22, p. 207. Macintosh, N.B., ´Management accounting and control systems´, John Wiley & Sons Ltd, 1994. Madu, C.N. & Kuei, C., ´Introducing Strategic Quality Management´, Longe range planning, 1993, Vol. 26, No. 6, p. 121-131. Merchant, K.A. & van der Stede, W.A., ´Management control systems: performance measurement, evaluation and incentives´, Financial Times, Prentice Hall, 2007, 2 nd ed.
- Page 3 and 4: Managementinformatie in verloskundi
- Page 5: Voorwoord “Aan alles komt een ein
- Page 9 and 10: 5.4 STRATEGIE......................
- Page 12 and 13: 1 Inleiding 1.1 Aanleiding en achte
- Page 14 and 15: gebied waar speciaal aandacht aan g
- Page 16: nu speelt binnen het management van
- Page 19 and 20: 10 geen universeel accounting syste
- Page 22 and 23: 3 Wat is de functie van informaties
- Page 24 and 25: Figuur 1: Organisatie management co
- Page 26 and 27: esluitvorming (Mia & Chenhall, 1994
- Page 28: eleid op. Dit jaar is er voor het e
- Page 31 and 32: 22 Contingentie variabelen Strategi
- Page 34 and 35: 5 Wat is de invloed van interne fac
- Page 36 and 37: gedecentraliseerd (Gordon & Miller,
- Page 38 and 39: 6 Wat is de invloed van externe fac
- Page 40 and 41: 7 Resultaten In deze deelvraag word
- Page 42 and 43: outinetaken (grotendeels routine, m
- Page 44 and 45: Elke medewerker binnen de VSP werkt
- Page 46 and 47: “Je kunt niet onder samenwerking
- Page 48 and 49: 8 Discussie en conclusie 8.1 Discus
- Page 50 and 51: Om enige invloed te kunnen uitoefen
- Page 52: De doelstelling van dit systeem is
- Page 57 and 58: 48 Visser, G.H.A. & Steegers, E.A.P
- Page 59 and 60: 50 En wat zou er volgens u anders o
- Page 61: 52 Bijlage 3 PDCA cyclus
46<br />
Enden, van der, C., ´Budgettering in managementperspectief´,<br />
Samson Uitgeverij, 1989.<br />
Gerdin, J. & Greve, J., ´Forms of contingency fit in<br />
management accounting research: a critical review´,<br />
Accounting, Organization and Society, 2004, Vol. 29, p.303.<br />
Gordon, L. & Miller, D., ´A contingency framework for the<br />
design of accounting information systems´, Accounting,<br />
Organization and Society, 1976, Vol.1, p.59.<br />
Grinten. T.E.D. van der, ‘Tien jaar hervormingsbeleid.<br />
Pendelen tussen overheid, markt en middenveld.’ In: E.<br />
Elsinga en Y.W. van Kemenade. Van revolutie naar evolutie.<br />
Tien jaar stelselwijziging in de Nederlandse<br />
gezondheidszorg, 1997, p.162, Utrecht: De Tijdstroom<br />
Grit, K. & Dolfsma, W., ´ The dynamics of the Dutch health<br />
care system- a discourse analysis´, Review of Social<br />
Economy, 2002, Vol. 3, p. 377.<br />
Groot, C. & van Helden, J., ´Financieel management van<br />
non-profit organisaties´, Stenfert Kroese Groningen, 2003,<br />
4 e druk.<br />
Gupta, A. & Govindarajan, V., ´Business Unit Strategy,<br />
managerial characteristics and business unit effectiveness<br />
at strategy implementation´, Academy of Management<br />
Journal, 1984, Vol. 27, p. 25.<br />
Haldma, T. & Lääts, K., ´Contingencies influencing the<br />
management accounting practices of Estonian<br />
manufacturing companies´, Management Accounting<br />
Research, 2002, Vol. 13, p. 379.<br />
Harrison, G.L., McKinnon, J., Panchapakesan, S, Leung, M.,<br />
´The influence of culture on organizational design and<br />
planning and control in Australia and the United States<br />
compared with Singapore and Hong Kong´, Journal of<br />
International Financial Management and Accounting, 1994,<br />
Vol. 5, p. 242.<br />
Heidmann, M., Schäffer, U., Strahringer, S., ´Exploring the<br />
role of Management Accounting Systems in strategic sense<br />
making”, 2008.<br />
Herath, S.K., ´A framework for management control<br />
research´, Journal of Management Development, 2006,<br />
Vol.26, p.895.<br />
Hilst, C.S., van der & Vergert, E.M., ten, ´Omgevingsanalyse<br />
Verloskundige Stadspraktijk´, Werkgroep Strategisch<br />
onderzoek in de zorg, 2007.<br />
Hopper, T. & Powell, A., ´Making sense of research into the<br />
organizational and social aspects of management<br />
accounting: a review of it’s underlying assumptions´,<br />
Journal of Management Studies, 1985, Vol. 22, p. 429.<br />
Hoque, Z. & Mia, L., ´Market competition, computer-aided<br />
manufacturing and use of multiple performance measures:<br />
an empirical study´, British Accounting Review, 2001, Vol.<br />
33, p. 23.<br />
Klatzky, S.R., ´Automation, size and the locus of decision<br />
making: The cascade effect´, Journal of Business, 1970,<br />
Vol.43, p. 141.<br />
Langfield-Smith, K., ´Management Control Systems and<br />
Strategy: a critical review´, Accounting, Organizations and<br />
Society, 1997, Vol. 22, p. 207.<br />
Macintosh, N.B., ´Management accounting and control<br />
systems´, John Wiley & Sons Ltd, 1994.<br />
Madu, C.N. & Kuei, C., ´Introducing Strategic Quality<br />
Management´, Longe range planning, 1993, Vol. 26, No. 6,<br />
p. 121-131.<br />
Merchant, K.A. & van der Stede, W.A., ´Management<br />
control systems: performance measurement, evaluation<br />
and incentives´, Financial Times, Prentice Hall, 2007, 2 nd ed.
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