haku: @author Lowe, A. / yhteensä: 8
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Tekijä:Lowe, A.
Doolin, B.
Otsikko:Casemix accounting systems: new spaces for action
Lehti:Management Accounting Research
1999 : SEP, VOL. 10:3, p. 181-201
Asiasana:MANAGEMENT
ACCOUNTING
ACCOUNTING SYSTEMS
Kieli:eng
Tiivistelmä:This paper discusses the implementation of a casemix accounting system within a large New Zealand public hospital. In the context of healthcare, casemix accounting systems are involved in attempts to increase the cost-consciousness of clinicians through the rationalization and codification of clinical activity. The paper considers the power effects of casemix accounting using a perspective that views such information and control systems as disciplinary technologies.
SCIMA tietueen numero: 207607
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