search query: @indexterm cost accounting / total: 736
reference: 13 / 736
| Author: | Llewellyn, S. Northcott, D. |
| Title: | The average hospital |
| Journal: | Accounting, Organizations and Society
2005 : AUG, VOL 30:6, p. 555-583 |
| Index terms: | Cost accounting Health service Hospitals |
| Language: | eng |
| Abstract: | The purpose of this article is to illustrate through empirical examination how the activities and processes of hospital life become average as they are transformed to comply with the cost accounting average determined by the UK government as it plans to benchmark hospital costs. The evidence shows that as patients, doctors and clinical practises are moulded into costed categories, they become more standardized and the average hospital life is created. |
SCIMA