Abstract: The hospital sector has undergone significantmanagement reforms over
the last decades. These reforms include more use of accounting information. This
paper focuses on the kinds of logic that guide clinical managers’ perception of their
management control practices when including accounting information in decisions.
A survey study was undertaken among clinical managers, and it was completed
by interviews to go deeper into the management control processes in three large
hospitals in the middle and northern parts of Norway. We found that there is a
triangle of logic whichmay change and form different patterns, according to different
contexts and variations in professional background.