The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals Alistair M. Preston Accounting, Organizations and Society 1992 17(1), 63-100
Fabricating budgets: A study of the production of management budgeting in the national health service Alistair M. Preston; D. James Cooper; Rod W. Coombs Accounting, Organizations and Society 1992 17(6), 561-593