| Author: | Preston, A. M. |
| Title: | The birth of clinical accounting: a study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals. |
| Journal: | Accounting, Organizations and Society
1992 : JAN, VOL. 17:1, p. 63-100 |
| Index terms: | HOSPITAL MANAGEMENT USA ACCOUNTING |
| Language: | eng |
| Abstract: | Analysis of emergence of US hospital accounting. Diagnosis related groups. Analytical framework. Birth of the clinic. Politics of health. Changes in administrative control, patients and costs. Levels, categories and changes in patterns of hospital expenditure. Cost accounting practices. Cost reimbursement. |
SCIMA