IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v30y2005i3p249-278.html
   My bibliography  Save this article

Monetized medicine: from the physical to the fiscal

Author

Listed:
  • Samuel, Sajay
  • Dirsmith, Mark W.
  • McElroy, Barbara

Abstract

No abstract is available for this item.

Suggested Citation

  • Samuel, Sajay & Dirsmith, Mark W. & McElroy, Barbara, 2005. "Monetized medicine: from the physical to the fiscal," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 249-278, April.
  • Handle: RePEc:eee:aosoci:v:30:y:2005:i:3:p:249-278
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(04)00017-0
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Preston, Alistair M. & Chua, Wai-Fong & Neu, Dean, 1997. "The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 147-164, February.
    2. Martens, S. C. & McEnroe, J. E., 1998. "Interprofessional conflict, accommodation, and the flow of capital: The ASB vs The securities industry and its lawyerS," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 361-376, May.
    3. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    4. Carpenter, Brian & Dirsmith, Mark, 1993. "Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 41-63, January.
    5. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    6. Victor R. Fuchs, 1996. "Individual and Social Responsibility: Child Care, Education, Medical Care, and Long-Term Care in America," NBER Books, National Bureau of Economic Research, Inc, number fuch96-1.
    7. Hunt, Herbert III & Hogler, Raymond L., 1993. "An institutional analysis of accounting growth and regulation in the United States," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 341-360, May.
    8. Preston, Alistair M., 1992. "The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 63-100, January.
    9. Grossman, Michael, 1972. "On the Concept of Health Capital and the Demand for Health," Journal of Political Economy, University of Chicago Press, vol. 80(2), pages 223-255, March-Apr.
    10. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    11. Selma J. Mushkin, 1962. "Health as an Investment," NBER Chapters, in: Investment in Human Beings, pages 129-157, National Bureau of Economic Research, Inc.
    12. Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
    13. Victor R. Fuchs, 1996. "Introduction to "Individual and Social Responsibility: Child Care, Education, Medical Care, and Long-Term Care in America"," NBER Chapters, in: Individual and Social Responsibility: Child Care, Education, Medical Care, and Long-Term Care in America, pages 1-12, National Bureau of Economic Research, Inc.
    14. Dionne, G. & Harrigton, E.S., 1991. "An Introduction to Insurance Economics," Cahiers de recherche 9101, Universite de Montreal, Departement de sciences economiques.
    15. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    16. Kurunmaki, Liisa, 1999. "Professional vs financial capital in the field of health care--struggles for the redistribution of power and control," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 95-124, April.
    17. Fuchs, Victor R. (ed.), 1996. "Individual and Social Responsibility," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226267869, September.
    18. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
    19. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    20. Loft, Anne, 1986. "Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 137-169, March.
    21. Martin S. Feldstein, 1963. "Economic Analysis, Operational Research, And The National Health Service," Oxford Economic Papers, Oxford University Press, vol. 15(1), pages 19-31.
    22. Selma J. Mushkin, 1962. "Health as an Investment," Journal of Political Economy, University of Chicago Press, vol. 70(5), pages 129-129.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Blomgren, Maria & Sundén, Eva, 2008. "Constructing a European healthcare market: The private healthcare company Capio and the strategic aspect of the drive for transparency," Social Science & Medicine, Elsevier, vol. 67(10), pages 1512-1520, November.
    2. Sven Modell & Fredrika Wiesel, 2009. "Consumerism and control: evidence from Swedish central government agencies," Public Money & Management, Taylor & Francis Journals, vol. 29(2), pages 101-108, March.
    3. Llewellyn, Sue & Begkos, Christos & Ellwood, Sheila & Mellingwood, Chris, 2022. "Public value and pricing in English hospitals: Value creation or value extraction?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    4. Paulino, SILVA, 2016. "How Management Accounting Systems Can Shape Institutional Logics," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 240-247.
    5. Le Theule, Marie-Astrid & Lambert, Caroline & Morales, Jérémy, 2023. "Accounting to the end of life. Scarcity, performance and death," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    6. Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
    7. Arman, R. & Liff, R. & Wikström, E., 2014. "The hierarchization of competing logics in psychiatric care in Sweden," Scandinavian Journal of Management, Elsevier, vol. 30(3), pages 282-291.
    8. Kotb, Amr & Roberts, Clare & Sian, S., 2012. "E-business audit: Advisory jurisdiction or occupational invasion?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 468-482.
    9. Wällstedt, Niklas, 2020. "Sources of dissension: The making and breaking of the individual in Swedish aged care," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    10. Prentice, Rachel, 2018. "How surgery became a global public health issue," Technology in Society, Elsevier, vol. 52(C), pages 17-23.
    11. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    12. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    13. Gebreiter, Florian, 2016. "“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain," The British Accounting Review, Elsevier, vol. 48(2), pages 257-268.
    14. Malmmose, Margit, 2015. "Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 144-159.
    15. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    16. Florian Gebreiter & William J Jackson, 2015. "Fertile ground: the history of accounting in hospitals," Accounting History Review, Taylor & Francis Journals, vol. 25(3), pages 177-182, September.
    17. Vera, Antonio, 2007. "Der Arzt im Krankenhaus des 21. Jahrhunderts: Professional oder klinischer Manager?," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 30(3), pages 300-316.
    18. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.
    19. Shiraz Rahaman, Abu & Neu, Dean & Everett, Jeff, 2024. "Accounting artifacts and the reformation of a national healthcare system," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    20. Styhre, Alexander, 2011. "Institutionalizing technoscience: Post-genomic technologies and the case of systems biology," Scandinavian Journal of Management, Elsevier, vol. 27(4), pages 375-388.
    21. William J. Jackson & Audrey S. Jackson & Chris Pong & Simona Scarparo, 2010. "Doctors, Accountants and Accounting before the formation of the UK National Health Service," Accountancy Discussion Papers 1006, Accountancy Research Group, Heriot Watt University.
    22. Walter, Lars & Styhre, Alexander, 2020. "Nursing, bedside care, and the organization of expert knowledge: Professional work as agencement," Scandinavian Journal of Management, Elsevier, vol. 36(3).
    23. Ernst, Chris & Rouse, Paul, 2016. "Complexity, Tertiariness and Healthcare: Unresolved Issues of Reimbursement and Incentives," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(3), pages 227-247.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
    2. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    3. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    4. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    6. Wagstaff, Adam & Culyer, Anthony J., 2012. "Four decades of health economics through a bibliometric lens," Journal of Health Economics, Elsevier, vol. 31(2), pages 406-439.
    7. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    8. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    9. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
    10. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    11. 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.
    12. Gebreiter, Florian, 2016. "“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain," The British Accounting Review, Elsevier, vol. 48(2), pages 257-268.
    13. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
    14. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
    15. Preston, Alistair M. & Chua, Wai-Fong & Neu, Dean, 1997. "The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 147-164, February.
    16. Lurås, Hilde, 2009. "A healthy lifestyle: The product of opportunities and preferences," HERO Online Working Paper Series 2001:11, University of Oslo, Health Economics Research Programme.
    17. Ayhan KULOĞLU & Eyyup ECEVİT, 2017. "The Relationship Between Health Development Index And Financial Development Index: Evidence From High Income Countries," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 2(2), pages 83-95.
    18. Saten Kumar, 2013. "Systems GMM estimates of the health care spending and GDP relationship: a note," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 14(3), pages 503-506, June.
    19. Jaison Chireshe & Matthew K. Ocran, 2020. "Health care expenditure and health outcomes in sub‐Saharan African countries," African Development Review, African Development Bank, vol. 32(3), pages 349-361, September.
    20. Coast, Joanna, 2018. "A history that goes hand in hand: Reflections on the development of health economics and the role played by Social Science & Medicine, 1967–2017," Social Science & Medicine, Elsevier, vol. 196(C), pages 227-232.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:30:y:2005:i:3:p:249-278. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.