“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain
Author
Abstract
Suggested Citation
DOI: 10.1016/j.bar.2015.01.002
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Mueller, F. & Carter, C., 2007. "`We are all managers now': Managerialism and professional engineering in UK electricity utilities," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 181-195.
- Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
- Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
- 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.
- Kurunmaki, Liisa, 2004. "A hybrid profession--the acquisition of management accounting expertise by medical professionals," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 327-347.
- Jeffrey E. Harris, 1977. "The Internal Organization of Hospitals: Some Economic Implications," Bell Journal of Economics, The RAND Corporation, vol. 8(2), pages 467-482, Autumn.
- Chua, Wai-Fong & Degeling, Pieter, 1993. "Interrogating an accounting-based intervention on three axes: Instrumental, moral and aesthetic," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 291-318, May.
- Ogden, S. G., 1995. "Transforming frameworks of accountability: The case of water privatization," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 193-218.
- 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.
- Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
- Neil Robson, 2007. "Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS," Accounting History Review, Taylor & Francis Journals, vol. 17(3), pages 445-467.
- 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.
- 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.
- Neil Robson, 2003. "From voluntary to state control and the emergence of the department in UK hospital accounting," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 99-123.
- Llewellyn, Sue & Northcott, Deryl, 2005. "The average hospital," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 555-583, August.
- Andy Holden & Warwick Funnell & David Oldroyd, 2009. "Accounting and the moral economy of illness in Victorian England: the Newcastle Infirmary," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(4), pages 525-552, May.
- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
- 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.
- Neil Robson, 2006. "The road to uniformity: accounting change in UK voluntary hospitals," Accounting and Business Research, Taylor & Francis Journals, vol. 36(4), pages 271-288.
- Miller, Peter, 1991. "Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 733-762.
- William J. Jackson, 2012. "‘The collector will call’: controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837--1856," Accounting History Review, Taylor & Francis Journals, vol. 22(1), pages 47-72, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Begkos, Christos & Antonopoulou, Katerina & Ronzani, Matteo, 2024. "To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector," The British Accounting Review, Elsevier, vol. 56(4).
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.- 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.
- 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.
- 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.
- Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
- 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).
- 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).
- 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.
- 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.
- Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
- Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
- 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.
- Nicolas Berland & Eve Chiapello, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print halshs-00365946, HAL.
- Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
- Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
- Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
- 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.
- Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
- Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
- Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
- 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.
- Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
More about this item
Keywords
Accounting history; Hospital accounting; Medicine; Governmentality;All these keywords.
Statistics
Access and download statisticsCorrections
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:bracre:v:48:y:2016:i:2:p:257-268. 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: https://www.journals.elsevier.com/the-british-accounting-review .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.