haku: @indexterm HOSPITAL MANAGEMENT / yhteensä: 364
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| Tekijä: | Lowe, A. D. |
| Otsikko: | The role of accounting in the processes of health reform: providing a "black box" in the costing of blood products |
| Lehti: | Management Accounting Research
1997 : DEC, VOL. 8:4, p. 405-438 |
| Asiasana: | HOSPITAL MANAGEMENT COST ACCOUNTING HEALTH SOCIOLOGY CASE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | This article provides a rewiev of developments in casemix and related information systems at a large hospital in New Zealand. The themes are described and explicited using theorising informed by the sociology of translation. A central idea is the use of accounting techniques to influence decision makers within a health institution. The power of accounting in the translation and inscription of data is the central theme in understanding the role of accounting systems as technology. The article provides a detailed description of the implementation of accounting technology at the research site. |
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