haku: @indexterm Hospital management / yhteensä: 364
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Tekijä: | Kurunmäki, L. |
Otsikko: | Making an accounting entity: the case of the hospital in Finnish health care reforms |
Lehti: | European Accounting Review
1999 : VOL. 8:2, p. 219-237 |
Asiasana: | Accounting Health service Medical care Hospital management Public administration Public sector management Public services Finland |
Kieli: | eng |
Tiivistelmä: | This paper is about the making of an accounting entity. The entity is the hospital, and the context is the Finnish health care reforms of the early 1990s. For the defining of the hospital as an accounting entity entailed a narrowing of the basis of accountability, and to this extent it came into conflict with the broader societal conceptions of accountability held by medical professionals. This narrowing of the basis of accountability, and the attempt to ensure that decisions concerning resource allocation and equipment purchase are similarly focused, is examined in this paper along with the reaction of medical professionals. |
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