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The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors

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  • Irvine Lapsley

Abstract

The implementation of budgets for hospital doctors has been the subject of study in many countries. A general conclusion to emerge from these various studies is that of failure—of an inability of accounting information to make meaningful connections with the world of the hospital doctors. A distinguishing feature of many policy initiatives which seek to reform practice in the state‐owned or state‐financed institutions has been the perspective adopted by policy‐makers—that of modernizers or reformers who pursue their policies with relentless conviction, even where there is no sign of successful implementation. This article presents a contrasting view, in which a more complex understanding of the reform process is necessary, to explain successful clinical budgeting.

Suggested Citation

  • Irvine Lapsley, 2001. "The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors," Abacus, Accounting Foundation, University of Sydney, vol. 37(1), pages 79-109, February.
    • Handle: RePEc:bla:abacus:v:37:y:2001:i:1:p:79-109
    DOI: 10.1111/1467-6281.00075
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    Cited by:

    1. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    2. Sergio Domínguez & María Carmen Carnero, 2020. "Fuzzy Multicriteria Modelling of Decision Making in the Renewal of Healthcare Technologies," Mathematics, MDPI, vol. 8(6), pages 1-42, June.
    3. Sheaff, Rod & Allen, Pauline & Exworthy, Mark & Mannion, Russell, 2024. "The policy and politics of healthcare corporatisation: The case of the English NHS," Social Science & Medicine, Elsevier, vol. 342(C).
    4. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    5. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
    6. Lettieri, Emanuele, 2009. "Uncertainty inclusion in budgeting technology adoption at a hospital level: Evidence from a multiple case study," Health Policy, Elsevier, vol. 93(2-3), pages 128-136, December.
    7. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
    8. Michela Arnaboldi & Irvine Lapsley, 2004. "Modern Costing Innovations and Legitimation: A Health Care Study," Abacus, Accounting Foundation, University of Sydney, vol. 40(1), pages 1-20, February.
    9. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    10. Henri Teittinen & Janina Männikkö, 2022. "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 49-69.
    11. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.

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