This paper investigates whether hospitals run as limited companies have more cost conscious and organizationally committed clinic superintendents when compared with public hospitals. Also, if the management accounting systems differ in the hospitals studied. Using a questionnaire, two hospital companies are compared with two hospitals controlled by political boards.

According to the analysis there are no significant differences between clinic superintendents in public hospitals and hospital companies. This is true in terms of organizational commitment and cost consciousness. However, the study indicates that participation in the hospital budget-setting process and satisfaction with financial information both affect the superintendents' cost consciousness.