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Explores the quasi‐experimental study and the impact of the implementation of TQM on well‐being and work‐related perceptions among hospital staff. The survey was carried out before and after the implementation of TQM in a surgical clinic and at the same time in two non‐TQM surgical clinics which served as the control group. The results revealed that an economically feasible TQM implementation may not necessarily alter the wellbeing (in terms of job satisfaction, work motivation, and organizational commitment) and work‐related perceptions (including goal and process clarity, openness of communication, extent of participation and innovativeness, and degree of autonomy) of the staff. However, problems in commitment to TQM emerged among the physicians.

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.